SATYENDRA GOODS TRANSPORT CORP. THRU. PROP. BHUWAN KOHLI AND ANOTHER Vs. STATE OF U.P. THRU. PRIN. SECY. TAX & REGISTRATION AND OTHERS

JUDGEMENT

(1.) Heard Sri Pradeep Agarwal, learned counsel for the petitioner, Sri Rahul Shukla, learned Addl. C.S.C. for the opposite party nos.1, 3 and 4, Dr. Deepti Tripathi, learned counsel for the opposite party no.2.

(2.) This is a writ petition under Article 226 of the Constitution of India seeking a writ of certiorari quashing the orders of seizure under section 129(1) as well as imposition of tax and penalty under section 129(3) of the U.P. Goods and Services Tax Act 2017 (hereinafter referred as ''U.P.G.S.T. Act 2017').

(3.) A preliminary objection was raised by Sri Rahul Shukla, learned Addl. Chief Standing Counsel appearing for the State, on the ground of availability of a statutory remedy of appeal before the Addl. Commissioner, Grade II (Appeal) under section 107 of the U.P.G.S.T. Act 2017, however, Sri Pradeep Agarwal, learned counsel for the petitioner responded by submitting that the very basis for the impugned action i.e. Rule 138 of U.P.G.S.T. Rules 2017 and the notification issued by the State Government thereunder as also section 129 of U.P.G.S.T. Act 2017 was apparently inapplicable, therefore, the preliminary objection is not tenable.