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2024 (8) TMI 461

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.... PIYUSH AGRAWAL, J. Heard Shri Naveen Chandra Gupta, learned counsel for the petitioners and learned Standing Counsel for the State - respondents. The instant writ petition has been filed challenging the impugned order dated 26.07.2022 passed by the respondent no. 3 in Appeal No. 0192/2022 of 2022-23 under section 129(3) of the UPGST Act; whereby, the appeal of the petitioners has been rejec....

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....ice under section 129(1) of the UPGST Act was issued and thereafter, seizure order was passed estimating the total value of goods to be Rs. 31,52,386 and demanded a total amount of Rs. 37,01,316/- for release of the goods. The petitioners preferred an appeal, which has been rejected by the impugned order dated 26.07.2022. Learned Standing Counsel supports the impugned order and submits that the....