MARUTI TRADER Vs. STATE OF U.P.

JUDGEMENT

(1.) This writ petition has been filed for quashing the seizure order dated 13.01.2018 (Annexure-1) passed by respondent no.4 as well as penalty notice dated 13.01.2018 (Annexure-2) issued by respondent no.4.

(2.) From perusal of the impugned order and notice, it appears that seizure was made for some irregularities in the course of transit of goods from Ghaziabad to Raebareli. It also appears that the aforesaid power is vested with the authority under Section 129(1) of the U.P. Goods and Service Tax Act, 2017 (hereinafter referred to as the 'Act, 2017'). It further appears that the petitioner has already been given notice under sub section 3 of Section 129 of the Act, 2017 for showing cause as to why penalty and penal tax be not realized from the petitioner. Instead of giving reply to the authority concerned, the petitioner has directly come to this Court under Article 226 of the Constitution of India.

(3.) Since, the matter is pending before the authority concerned and still no final order has been passed, thus, at this stage we are not inclined to entertain this writ petition. Accordingly, it is dismissed.