https://www.taxtmi.com/caselaws?id=392605 The court dismissed the writ petition seeking the release of a vehicle seized under the U.P. Goods and Services Tax Act, 2017, as the petitioner failed to prove innocence regarding the goods carried. The burden of proof rested on the vehicle owner, who could not demonstrate ignorance of the goods, leading to the court's decision not to order the release of the vehicle. Despite the dismissal, the petitioner was granted liberty to present a defense to prove innocence in future proceedings, preserving their opportunity to seek relief. en-us Thu, 23 Jan 2020 00:00:00 +0530 Mon, 17 Mar 2025 12:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392605 The court dismissed the writ petition seeking the release of a vehicle seized under the U.P. Goods and Services Tax Act, 2017, as the petitioner failed to prove innocence regarding the goods carried. The burden of proof rested on the vehicle owner, who could not demonstrate ignorance of the goods, leading to the court's decision not to order the release of the vehicle. Despite the dismissal, the petitioner was granted liberty to present a defense to prove innocence in future proceedings, preserving their opportunity to seek relief. Case-Laws GST Thu, 23 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392605