S.R. SALES Vs. STATE OF U.P.

JUDGEMENT

(1.) Heard Sri Rahul Agarwal, learned counsel for the petitioner and Sri C.B. Tripathi, learned counsel for the respondents.

(2.) The petitioner has preferred this writ petition for quashing of the order dated 2-112018 issued by Respondent No. 3 under Sec. 129(3) of the U.P. GST Act proposing the amount of tax and penalty to be deposited for the purposes of release of the seized goods.

(3.) Prima facie, we are of the opinion that it is not a fit case for exercise of our discretionary jurisdiction in the matter as the petitioner had been transporting the seized goods in contravention of the provisions of the Act.