2018 (9) TMI 1767

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.... Ashok Kumar, J. Heard learned counsel for the petitioners and learned Standing Counsel for the State. This writ petition is filed with prayer to quash the notice dated 18.09.2018 passed by respondent no.3 and further to release the goods and the vehicle. Prima facie, this Court finds that on totally frivolous grounds the goods in question are seized by the Mobile Squad-9, Kanpur. The ....

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....he CGST Act read with Section 20 of the IGST Act are initiated while the goods were proceeded from Kanpur and were to be delivered at the purchaser, who situates at Udhamnagar, Uttrakhand and immediately after proceeding from the business place of the petitioner, the respondent no.4, Mobile Squad Authority has detained the truck and goods at Kalyanpur and initiated the seizure proceeding and has p....