2020 (2) TMI 1049

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.... C.S.C. ORDER 1. By this writ petition, a prayer is made for release of vehicle bearing U.P.-32 CN-5694 ceased by the respondents. It is when the vehicle carrying goods were found to be carried in violation of the U.P. Goods and Services Tax Act, 2017( for short 'Act of 2017'). The petitioner is the vehicle owner and appeared before the competent authority with a request to release t....

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....tioner, no proof was produced to show that the goods carried in the vehicle was without his knowledge. Thus, an order for release of the vehicle could not be passed. 7. We have considered the submissions made by learned counsel for the parties and perused the record so as the provisions of the Act of 2017. 9. It is a case where a vehicle alongwith goods were seized when it was found carrying....