- (1.) Heard Sri Anand Kumar Singh, learned counsel for the petitioner and Sri A.C. Tripathi, learned Standing Counsel.
(2.) Petitioner is a transporter and is challenging the seizure order dated 19.03.2018 and the consequential notice for levied of penalty dated 29.03.2018 issued under Section 129(3) of the UPGST Act, 2017.
(3.) Brief facts of the case are that the goods and vehicle was intercepted by the respondent no. 4 in District Agra, while the same was passing through the State of U.P. on its journey from Nashik, Maharashtra to Fareedabad, Haryana.;