2025 (8) TMI 1459

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....day in Court are taken on record. 3. This writ petition has been filed by petitioner with following main prayers:- "I) issue a writ or direction or pass an order in the nature of Certiorari quashing the impugned Order in MOV-09 dated notice in DRC-01/Form GST MOV-07 dated 27.06.2025 and the impugned order issued in GST Form GST MOV-09 dated 03.07.2025 passed by the Office of Assistant Commissioner, State Tax, Jurisdiction Sector-3 (Mobile Squad-1), Lucknow Uttar Pradesh, the respondent no. 2, (Annexure No. 10 & 11 to the writ petition). ii) issue a writ or direction or pass an order in the nature of Mandamus restraining the respondents from resorting to any coercive measure against the Petitioner pursuant to the impugne....

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....issued either to the consignee or consignor/owner of the goods. Instructions are taken on record. 8. Shri Ramesh Kumar, Assistant Commissioner, State Tax, Mobile Squad- I, Lucknow is directed to appear in person before this Court on the next date to explain as to how he has come to the conclusion that even after show cause notice was issued, the owner of the goods did not come forward to claim the goods and therefore, he found it feet only to issue notice/Form MOV-09 to the driver/transporter of the vehicle ceased on 21.06.2025." 4. Since in the earlier instructions, it was clearly stated that show cause notice was issued to the owner of the goods and he did not respond, therefore, action was taken against the driver and the tra....

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....of the goods under sub-section(3) of Section 129 of the Act. The officer has appeared and he apparently does not know anything about the Act and perhaps even he has not read the provision under which he has taken the action. He says that he has been promoted on the basis of seniority only in January, 2025 on the post of Assistant Commissioner. 6. The Commissioner, State Goods and Services Act, Lucknow is directed to ensure that Mr. Ramesh Kumar, Assistant Commissioner is sent for training for three months and is well versed with the provisions of the Act before he is made incharge of any unit seizing the goods. 7. Since the impugned orders have been passed in clear violation of the provisions of Section 129(3) of the Act, the same are....