2024 (1) TMI 572

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....DER 1. Heard Sri Utkarsh Tripathi, learned counsel for the petitioner and Sri Ankur Agrawal, learned Standing Counsel for the State. 2. It transpires that the petitioner is aggrieved by the seizure of his vehicle TATA LPT 407 bearing Registration No. DLILAA-9970. The proceedings have arisen under Section 129 of the U.P. Goods and Services Tax Act, 2017 ( hereinafter referred to as the 'GST ....

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....on and to establish the fact that there was no connivance of the petitioner or no active role played by the petitioner in the illegality that are attributed to the dealer viz-a-viz the goods being transported on the truck in question. At present, the penalty order does not appear to bring out any conduct of the petitioner as may indicate or establish collusion between the petitioner and the import....