ASP TRADERS Vs. STATE OF U. P.

JUDGEMENT

(1.) Heard Shri Rahul Agarwal, learned counsel for the petitioner and Shri Nimai Das, learned Additional Chief Standing Counsel along with Shri B.P. Singh Kachhawaha, learned Standing Counsel for the State-respondents.

(2.) This writ petition has been filed praying for the following relief:

(3.) Briefly stated facts of the present case are that the petitioner is a consignor of certain goods. While the goods were being transported through vehicle no. UP 78 GN 7563 under invoice no. 15 dtd. 14/1/2022, valued at Rs.51,72,930.00 and e-Way bill no. 141424463403, it was intercepted by the respondent no. 3 on 17/1/2022 and the goods were detained. The statement of driver of the vehicle was recorded in form GST MOV-01 followed by physical inspection of the goods and issuance of form GST MOV-04 on 20/1/2022. Certain discrepancies were found by the respondent no. 3 which gave rise to issuance of detention order dtd. 20/1/2022 in form GST MOV-06, which was followed by a notice dtd. 21/1/2022 under Sec. 129(3) of the CGST, 2017 read with IGST Act, fixing date for 28/1/2022. In the meantime, although the petitioner submitted a reply, but immediately thereafter, on his own, deposited the sum demanded in the notice under Sec. 129(3) amounting to Rs.7,20,440.00 in form GST DRC-03. Thereafter, the respondent no. 3 issued an order dtd. 27/1/2022 in GST MOV-05 and released the goods and vehicle.