{"id":16924,"date":"2019-02-14T00:00:00","date_gmt":"2019-02-13T18:30:00","guid":{"rendered":""},"modified":"2019-02-14T00:00:00","modified_gmt":"2019-02-13T18:30:00","slug":"m-s-s-a-products-lucknow-thru-prop-sandeep-arora-versus-state-of-u-p-thru-prin-secy-deptt-of-commercial-tax-ors","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=16924","title":{"rendered":"M\/s S.A. Products, Lucknow Thru. Prop. Sandeep Arora Versus State Of U.P. Thru. Prin. Secy., Deptt. Of Commercial Tax &#038; Ors."},"content":{"rendered":"<p>M\/s S.A. Products, Lucknow Thru. Prop. Sandeep Arora Versus State Of U.P. Thru. Prin. Secy., Deptt. Of Commercial Tax &#038; Ors.<br \/>GST<br \/>2019 (2) TMI 1286 &#8211; ALLAHABAD HIGH COURT &#8211; TMI<br \/>ALLAHABAD HIGH COURT &#8211; HC<br \/>Dated:- 14-2-2019<br \/>MISC. BENCH No. &#8211; 3349 of 2019 <br \/>GST<br \/>Ritu Raj Awasthi And Alok Mathur, JJ.<br \/>\nFor the Petitioner : Mohammad Babar Khan,Anoop Kumar Vajpayee<br \/>\nFor the Respondent : C.S.C.<br \/>\nORDER<br \/>\nMr. Antariksha Srivastava, Assistant Commissioner, Commercial Tax, Mobile Squad Unit-5, Lucknow appear in person before this Court.<br \/>\nHeard learned counsel for the petitioner as well as learned Standing Counsel.<br \/>\nThis writ petition has been filed challenging the impugned detention order dated 18.01.2019 and consequential notice dated <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/caselaws?id=375659\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p> the Pan Masala.<br \/>\nMoreover, in the seizure memo the quantity of the goods was much more than mentioned in the tax invoice. It is also submitted that the assessment order has been passed in exercise of power under Section 129 i.e. INS 04.<br \/>\nHe further submits that in case the petitioner wants to get all the goods and vehicle released then petitioner may submit a Bank Guarantee of the valuation of the amount of applicable tax, interest and penalty payable.<br \/>\nMohammad Babar, learned counsel for the petitioner submits that petitioner will submit the Bank Guarantee in this regard.<br \/>\nHowever, the opposite parties may be directed to release the goods and vehicle thereafter.<br \/>\nWe have considered the submissions and perused the provision of release of g<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/caselaws?id=375659\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>M\/s S.A. Products, Lucknow Thru. Prop. Sandeep Arora Versus State Of U.P. Thru. Prin. Secy., Deptt. Of Commercial Tax &#038; Ors.GST2019 (2) TMI 1286 &#8211; ALLAHABAD HIGH COURT &#8211; TMIALLAHABAD HIGH COURT &#8211; HCDated:- 14-2-2019MISC. BENCH No. &#8211; 3349 of 2019 GSTRitu Raj Awasthi And Alok Mathur, JJ. For the Petitioner : Mohammad Babar Khan,Anoop &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=16924\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;M\/s S.A. Products, Lucknow Thru. Prop. Sandeep Arora Versus State Of U.P. Thru. Prin. Secy., Deptt. Of Commercial Tax &#038; Ors.&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-16924","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/16924","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=16924"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/16924\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=16924"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=16924"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=16924"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}