S.S. ENTERPRISES Vs. STATE OF U.P.

JUDGEMENT

(1.) Heard learned counsel appearing on behalf of the parties.

(2.) This is a writ petition under Article 226 of the Constitution of India wherein the writ petitioner has made the following prayers:-

(3.) Upon perusal of the impugned order, we find that penalty has been imposed under Sec. 129(1)(b) of the CGST Act treating the petitioner as not being the owner of the goods.