SKIPPER LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) The order dated 4th December, 2019 issued by the Assistant Commissioner (Incharge) Commercial Tax, Mobile Squad Mughalsarai Unit, Chandauli is taken in the record.

(2.) By the order dated 4th December, 2019, the petitioner was required to furnish a bank guarantee equivalent to the amount of his liability determined under Section 129 of the Uttar Pradesh Goods and Services Tax Act, 2017 at the time of seizure of goods and conveyance in transit.

(3.) It is a subsequent development, which this Court has taken into cognizance for a just adjudication of the controversy. The order dated 4th December, 2019 has been passed in purported compliance of the judgment of the Hon'ble Supreme Court rendered in the State of Uttar Pradesh and others Vs. M/s Kay Pan Fragrance Pvt. Ltd reported in [2019] 71 NTNDX 409 (SC). The operative portion of the said judgment rendered by the Hon'ble Supreme Court is set forth hereunder: