2026 (1) TMI 97

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....jive Shukla JJ. For the Petitioner(s) : Surangama Sharma, Jagriti Vashisht For the Respondent(s) : C.S.C. ORDER 1. The present writ petition, filed under Article 226 of the Constitution of India, assails the actions of the respondent authorities with regard to detention of the goods and vehicle of the petitioner as well as subsequent orders passed under Section 129(3) of the Central Go....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... read with IGST Act by an order dated November 8, 2025. 5. Counsel appearing on behalf of the petitioner has submitted that the present case is squarely covered by the judgment of this Court in M/s Halder Enterprises v. State of U.P. and others reported in 2024 (2) ADJ 660 (DB). He has further relied on a judgement of this Court passed in Writ Tax No.1464 of 2022 [S/S S.K. Trading Co And Anothe....