2021 (11) TMI 231

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....AYANT BANERJI, J. Heard learned counsel 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....

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....n. It is contended that, therefore, since the goods are perishable in nature therefore, under Rule 140 of the GST Rules after obtaining the security, the goods may be released. Learned Standing Counsel has, however, opposed the contention of the learned counsel for the petitioner and has referred extensively to the order passed by the Assistant Commissioner Mobile Squad and has stated that for ....