2021 (12) TMI 323

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....petitioner) is present in person. In this writ petition, it has been directed against the order of seizure assessment under the relevant G.S.T. Act vide order impugned dated 17.09.2021 passed by respondent no. 3. A copy of order dated 17.09.2021 has been annexed as Annexure-2 to the writ petition whereby the Assistant Commissioner (Mobile Squad)-2nd Kanpur Nagar as far order wherein Vehicle No.....

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....9 Sub-section (1) of the G.S.T. Act various options have been made and discussed in the order impugned whereby seized goods were released. Now the point is on the contention raised by petitioner in person that time and again repeatedly that he is on the spot of starvation on account of seizure of the betel nut by the respondent authorities in particular respondent no. 3. Respondent Nos. 1, 2....

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.... is the owner and with the interest of the goods he may file as per G.S.T. and there are provision that goods may be released by paying tax which is due against him otherwise to show that he is threatened by some any person would not come through rescue of his legal rights and no consideration would before us therefore we observe anything in that regard however the petitioner to approach the autho....