2018 (4) TMI 608

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.....S.C.,A.S.G.I.,Gaurav Tirari ORDER Heard Shri Suyash Agrawal, learned counsel for the petitioner and Shri C.B. Tripathi, learned Standing Counsel for the respondent. This writ petition has been filed by the petitioner to challenge the order dated 11.11.2017 passed under Section 129(1) of UPGST Act (hereinafter referred to as the 'Act') and the penalty notice dated 11.11.2017 issue....

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....nalty proceeding is stated to be still pending as is apparent from the short counter affidavit filed in the writ petition. Insofar as the imposition of penalty is concerned, the matter is still pending before the Proper Officer. We, therefore, do not propose to enter into the validity of the penalty proceedings at this stage. However, insofar as the seizure of goods are concerned, in view of....