2021 (10) TMI 475

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.... ORDER Heard Shri Suyash Agarwal, learned counsel for the petitioner and Shri C.B. Tripathi, learned Special Counsel for the UP GST Authority. Challenge has been raised to the order dated 24.08.2021 passed under Section 129(3) of the UP GST Act, 2017 (hereinafter referred as to the 'Act'). The grievance of the petitioner is that he is the true owner of the goods that have been s....

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....ssly erred in not taking cognizance of the claim made by the petitioner and in reaching a conclusion that the detained goods were not traceable to any bona-fide owner. Therefore, the demand made under Section 129(1)(b) of the Act is stated to be wholly illegal. While Shri C.B. Tripathi would contend that the goods are not traceable to a bona-fide owner at the same time, in the facts of the pres....