2018 (9) TMI 369

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.... Heard Shri N.C. Gupta, learned counsel for the petitioners and learned Standing Counsel for the respondents. The petitioners are registered dealers. Their goods under transportation along with the vehicle was seized on 12.4.2018 under Section 129 of the U.P. G.S.T. Act. The seizure was challenged by the petitioners by filing a writ petition in this Court which was dismissed on 23rd April 2018 w....

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....ompetent authority or court. The respondents cannot be keep on detaining or seizing the goods and to keep them on the road itself which may ultimately create numerous other problems. In view of the aforesaid facts and circumstances, we dispose of the writ petition with the direction to the Appellate Authority that is respondent no. 4 to decide the appeal of the petitioners in accordance with law ....