2024 (3) TMI 59

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.... Rahul Agarwal, learned counsel for the petitioner and Shri Ankur Agarwal, learned Standing Counsel. 2. Challenge has been raised to the seizure order dated 15.02.2024 whereby the petitioner's goods, namely, 540 bags of Gambier have been seized under Section 129 of U.P. GST Act, 2017 (hereinafter referred to as 'the Act'). 3. Primarily, it has been submitted that seizure of goods....

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....d counsel for the parties and perused the record, prima facie it does appear that the fact allegation on account of which, the show cause notice was originally issued had been duly explained by the petitioner. Adverse inference does not appear to have been drawn on those grounds. Rather fresh grounds have been culled out by the revenue authority. 7. In view of the such facts noted above, the re....