TaxTMI 
TaxTMI 
2026 (9) TMI 1029
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....AGRAWAL, J. 1. Heard Mr. Pranit Bag, learned Advocate along with Mr. Yashonidhi Shukla, learned counsel for the petitioner and Mr. Shashi Kant Mishra, learned Standing Counsel for the opposite parties. 2. The present writ petition has been filed assailing the order dated 20.04.2026 passed under Section 107 of the Uttar Pradesh Goods and Service Tax Act, 2017. 3. Learned counsel for the pe....
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....e in transit from Delhi to Kolkata and were never intended for U.P. Learned counsel further submits that the authorities in U.P. have no power or jurisdiction to seize the goods when the same are in transit from Delhi to West Bengal. In support of his submission, he relies upon the judgment of the Division Bench of this Court in the case of Maruti Enterprises v. State of U.P., reported in [2026] 1....
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....said order, the petitioner preferred an appeal, which has been dismissed. 8. The learned counsel for the revisionist has raised the issue that, if the goods were meant for West Bengal and were merely passing through the State of U.P., the same could not have been intercepted and seized by the GST authorities in U.P. The Division Bench of this Court in the case of Maruti Enterprises (supra) and ....