Court Overturns Goods Seizure; Ownership Claim Ignored u/s 129(3) UP GST Act 2017, Case Reopened.

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....True owner of goods which have been seized - Section 129(3) of the UP GST Act, 2017 - While the Revenue Counsel would contend that the goods are not traceable to a bona-fide owner at the same time, in the facts of the present case, it does appear that the impugned order dated 24.08.2021 had been passed without consideration of the petitioner's claim to ownership over the goods in question. - there is evidence of the petitioner (claiming as owner) having deposited the amount of GST on 23.08.2021 which was the date fixed in the proceedings initiated under the notice dated 17.08.2021 issued under Section 129(3) of the Act. - Ex-parte order set aside - Matter restored back - HC....