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    <title>2021 (10) TMI 475 - ALLAHABAD HIGH COURT</title>
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    <description>The court set aside the ex-parte order dated 24.08.2021, ruling in favor of the petitioner in a challenge under Section 129(3) of the UP GST Act, 2017 regarding ownership of seized goods. The petitioner&#039;s ownership claim was not duly considered, leading to the order being overturned. The respondent was directed to reevaluate the petitioner&#039;s claim and issue a new order within a week, emphasizing the necessity of fair assessment in such cases.</description>
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      <description>The court set aside the ex-parte order dated 24.08.2021, ruling in favor of the petitioner in a challenge under Section 129(3) of the UP GST Act, 2017 regarding ownership of seized goods. The petitioner&#039;s ownership claim was not duly considered, leading to the order being overturned. The respondent was directed to reevaluate the petitioner&#039;s claim and issue a new order within a week, emphasizing the necessity of fair assessment in such cases.</description>
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