2021 (11) TMI 231

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....for the petitioner and the learned Standing Counsel appearing for the respondents. This petition has been filed challenging the order dated 14.9.2021 passed by the respondent no. 4- Assistant Commissioner Mobile Squad, Unit-10, Kanpur, whereby, in proceeding under Section 129(3) of the UPGST Act, evasion of tax was found and tax and penalty was imposed and the vehicle and the goods were seized. F....