2018 (12) TMI 609

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....ed counsel for the petitioner and Sri C.B.Tripathi, learned Standing Counsel. Learned counsel for the petitioner has submitted that the petitioner is a proprietorship firm was registered under the U.P. Value Added Tax Act and now registered under the Goods and Services Tax Act (hereinafter referred as GST Act) and is filing returns timely and depositing the tax as per the law. He has further su....

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.... goods or documents or books or things, therefore, at the time of initiation of the proceedings under Section 67 of the Act, the respondent no.3 had already seized the goods which has been released subsequently by the direction of this Court and the entire proceedings initiated by the respondent no.3 is under challenge before this Court, therefore the proceedings again initiated by the respondent ....

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....dings shall be initiated in accordance with provisions of Section 130. He has further submitted that from the perusal of the aforesaid Section 129(6), it is clear that the proceedings under Section 130 can be initiated only when the person transporting the goods or the owner of the goods transporting the goods fails to pay the amount of tax and penalty for the release of the goods as per section 1....