- (1.) Heard Sri Shubham Agrawal, learned counsel for the petitioner and Sri C.B. Tripathi learned counsel for the respondents.
(2.) The petitioner is a registered dealer under the U.P. Value Added Tax Act, 2008 having Tin No.09145302423. He has come up in this petition against the order of seizure dated 26.4.2017 passed by the Assistant Commissioner, Commercial Tax, Mobile Squad, Unit 8, Kanpur under Section 48 of the U.P. VAT Act (hereinafter referred to as 'the Act') seizing 200 bags of Madhu Paan Masala and directing for the release of the said goods on furnishing security of 40 per cent of the value of the goods.
(3.) The submission of Sri Shubham Agrawal, learned counsel for the petitioner is that the impugned order is without jurisdiction and as no ground for seizure as contemplated under Section 48 of 'the Act' has been made out. The seizure order is also bad for non-compliance of the circular dated 3rd February, 2009 issued by the office of the Commissioner, Commercial Tax, U.P.;