2021 (7) TMI 743

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... Heard Shri Shubham Agrawal, learned counsel for the petitioners. This petition has been filed against the order dated 22.3.2021 passed by the respondent no.3 in Appeal No. KNP/04/014/21 (AY 2020-21) u/s 20 of IGST Act read with Section 129 (3) of CGST Act, 2017 as well as the order dated 4.2.2021 passed by the respondent no. 2 u/s 129 (3) (MOV-09). Submission of learned counsel for the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....since the petitioner is registered dealer, hence the goods could not be seized merely on technical ground that e-way bill was not accompanying the goods. Lastly it is submitted that the petitioner is willing to deposit the amount of tax and penalty. Learned counsel for the petitioner also submits that as no appellate tribunal has been constituted in the State of U.P. in terms of Section 112 of ....