2018 (4) TMI 97

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....n Kanaujiya Heard Sri Rahul Agarwal learned counsel for the petitioner and Sri C.B. Tripathi learned special counsel for the revenue. The affidavit of service dated 19.12.2017 filed on behalf of respondent no.6 by the learned Special Counsel Sri C.B. Tripathi today in court, is taken on record. After the amendment made in the writ petition, the petitioner seeks to challenge the penalty order dat....

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....f the U.P. G.S.T. Act, 2017. Ultimately the date fixed in the matter was 27.10.2017 and the impugned order appears to have been passed on 28.10.2017 imposing penalty equal to 100% of the value of goods seized together five per cent tax thereon. It is in the above background, the challenge has been raised both seizure as also to the penalty order. In so far as the penalty order is concerned, it is ....

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.... reasoned order within a period of one week thereafter. In so far as the seizure of goods is concerned, we find that the petitioner is a registered dealer inside the State of U.P. and certain documents i.e. original tax invoices, goods receipts etc. are being claimed to have been issued to cover the transactions. Since the revenue disputes the existence of those documents, an enquiry may be requ....