- (1.) Heard Sri Nitin Kesarwani, Sri M.M. Rai, learned counsel for the petitioner. Sri C.B. Tripathi, learned Special Counsel for the State and Sri Anant Kumar Tiwari, learned Standing Counsel for the Union of India.
(2.) The instant writ petition has been filed by the petitioner-M/S Haryana Freight Carrier (P). Ltd., which is a Transport Company, carrying on the business of transportation of goods from one place to another.
(3.) By means of the present writ petition, the petitioner challenges the seizure of goods and vehicle as well as initiation of the penalty proceedings initiated/issued under Sections 129(1) and 129(3) of the U.P. Goods and Service Tax Act, 2017 (hereinafter referred to as the 'GST, Act, 2017') respectively.;