FREYR ENERGY SERVICES PVT. LTD. HYDERABAD Vs. STATE OF U.P. THRU. PRIN. SECY. COMMERCIAL TAXES DEPTT. & ANR.

JUDGEMENT

(1.) Heard.

(2.) In this writ petition, petitioner has prayed for issuance of a writ in the nature of certiorari for quashing seizure/interception memos dated 202018 as contained in Annexure 1.

(3.) It is stated that the petitioner was transporting battery banks from Nandigaon in the State of Telangana to Lakhimpur Kheri. However the said articles seized at Lakhimpur kheri by the opposite parties on the ground that the document relating to e-way bill has not been produced on demand made by the concerned officer. Accordingly, the opposite party had issued notice under Section 129 of the Uttar Pradesh Goods and Service Tax Act, 2017 and initiated a proceeding for realisation of Tax and penalty.