ASHWANI KUMAR MISHRA,J. - (1.) The revisionist is a dealer who is engaged in sale and purchase of stainless steel utensils and was duly registered with a department on the date of transaction of sale of stainless steel utensils i.e. on 18th February, 2017. It appears that subsequently on the basis of survey, his registration was suspended and later cancelled, against which an appeal has been allowed and the matter has been remitted back for a fresh consideration. It seems that on 28th February 2017, while certain goods were brought to Allahabad, supported by requisite documents, the vehicle was intercepted and as the registration stood suspended on that date, as such, goods were detained and after notice, were seized. A direction has been issued to release the goods upon deposit of amount of tax together with three times security by the revisionist. The order has been affirmed by the Tribunal. Thus aggrieved, the revisionist is before this Court.
(2.) Learned counsel for the revisionist submits that on the date of transaction, there was a subsisting registration and subsequent suspension, would not be material specially when the subsequent cancellation of registration has been set aside, and remanded for fresh consideration. It is stated that revisionist is otherwise a dealer stationed in the State, and at best, it could have been directed to submit security other than cash and bank guarantee.
(3.) Learned Standing Counsel supports that order for the reasons recorded therein.;