2025 (8) TMI 981

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....ial Tax Mobile Unit Khatauli Muzaffarnagar - u/s 129(3) of UP GST Act, 2017. (Annexure No.1). B. Issue a writ order or directing the nature of mandamus directing Assistant Commissioner Commercial Tax Mobile Khatauli Muzaffarnagar to release the seized goods u/s 129(1)(a) of the act; ..." 3. Upon a perusal of the documents and the impugned order, it is clear that the petitioner was in possession of the goods and had produced an invoice in his reply after the show cause notice issued to him. 4. Counsel on behalf of the petitioner relies on a judgment of this Court in the case of Halder Enterprises vs. State of U.P. reported in (2023)13 Centax 144 (All.) wherein this Court had considered Circuler No.76/50/2018-GST dated....

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....ravention of the provisions of this Act or the rules made thereunder, all such goods and conveyance used as a means of transport for carrying the said goods and documents relating to such goods and conveyance shall be liable to detention or seizure and after detention or seizure, shall be released,- (a) on payment of the applicable tax and penalty equal to one hundred per cent. of the tax payable on such goods and, in case of exempted goods, on payment of an amount equal to two per cent. of the value of goods or twenty-five thousand rupees, whichever is less, where the owner of the goods comes forward for payment of such tax and penalty; (b) on payment of the applicable tax and penalty equal to the fifty per cent. of the v....