- (1.) Heard Shri Shubham Agrawal along with Shri Lokesh Mittal, learned counsel for the petitioner and Shri C.B. Tripathi, learned Standing Counsel for the department.
(2.) This writ petition has been filed by the petitioner to challenge the seizure order dated 16.11.2017 passed by the respondent No. 4, Assistant Commissioner, State Tax/State Tax Authority, Mobile Squad-10, Agra under Section 129(1) of the U.P. GST Act(hereinafter referred to as the 'Act) and the penalty order dated 23.11.2017 passed under Section 129(3) of the Act.
(3.) The petitioner is a trader in computer parts. It claims to be registered both at Chennai in the State of Tamil Nadu and Dehradun in the State of Uttarakhand.;