TaxTMI 
TaxTMI 
2026 (9) TMI 638
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....Devanand Pandey, Anurag Mishra For the Respondent(s) : C.S.C. ORDER 1. Heard Sri Pranjal Shukla, learned counsel appearing on behalf of the petitioners and Sri Sanjay Sarin, learned Additional Chief Standing Counsel appearing on behalf of the State. 2. This is a writ petition under Article 226 of the Constitution of India, wherein the writ petitioners have made the following main praye....
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....ing, unreasoned, without application of mind, contrary to Section 129(1) and violative of Articles 14 and 19(1)(g) of the Constitution of India; b) Issue a writ, order or direction in the nature of Mandamus directing the respondents to forthwith release Vehicle No. UP53DT1358 along with the goods (Old Battery Scrap, 14,130 Kgs) covered by Tax Invoice No. SSB/26-27/857 dated 11.08.2026 and....
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....the said notice. Subsequent to the filing of the present writ petition, an order under Section 129(3) of the Act, 2017 has been passed imposing a penalty upon the petitioners. 5. Learned counsel appearing on behalf of the petitioners also submits that in spite of the petitioner No.2 appearing before the authority and submitting that he is the owner of the goods, his submissions have not been ta....
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....on the fact that the owner had appeared before the authorities and had produced the relevant documents. 8. In light of the same, we are of the view that since the owner has appeared and produced the e-way bill, e-tax invoice and bilty, the same ought to be considered by the authority in accordance with law. 9. Accordingly, the impugned order is hereby quashed and set aside, with a direction ....