2019 (1) TMI 86

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.... ORDER Heard Sri N.C. Gupta, learned counsel for the petitioners and Sri Avinash Chandra Tripathi, learned standing counsel. The instant writ petition has been filed by three petitioners who are situated at Delhi. The petitioners challenges the seizure order dated 12.4.2018 and the consequential penalty proceedings initiated under Section 129(3) of UPGST Act. The petitioners further praye....

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....sion that the goods mentioned in the invoices and G.Rs. are 'PARCHUN GOODS'. 'PARCHUN GOODS' means several kind of loose items booked for transportation without giving the details of the same in the accompanying documents. The respondent no.4 has noticed, from the perusal of the documents accompanying the goods, that the goods are imported from outside of the State of U.P. within t....