- (1.) Heard Sri Nitin Kesarwani and Sri M.M. Rai, learned counsels for the petitioner, Sri Vinay Kumar Pandey, learned counsel for respondent no. 2 and Sri C.B. Tripathi, learned special counsel for the State.
(2.) By means of the present writ petition the petitioner has challenged the seizure order dated 27.3.2018 passed under Section 129(1) of the U.P. G.S.T. Act, 2017 as well as the show cause notice issued under Section 129(3) of the said Act dated 27.3.2018 respectively.
(3.) The brief facts of the case are that the petitioner is a registered dealer and has been allotted TIN by the Assessing Authority for carrying on the business for purchase and sale of Iron and Steel. The petitioner has affected the sale of Iron and Steel weighing 20 M.Ton for a sum of Rs. 6,00,000/- to one M/s. Ram Naresh Ramakant, Bindiki, Fatehpur. The purchaser situated at Bindiki, Fatehpur is also a registered dealer to whom the petitioner has raised tax invoice No. 60 dated 25.3.2018. The invoice aforesaid indicates that the goods worth of Rs. 6,00,000/- are sold on which the petitioner has charged the Central G.S.T. @ 9% to the tune of Rs. 54,000/- as also the State G.S.T. @ 9% to the tune of Rs. 54,000/- and the grand total therefore has been charged to the tune of Rs. 7,08,000/-. The said goods were being transported from Varanasi to Bindiki, Fatehpur and on bypass road Nawabganj at Allahabad respondent no.4 has intercepted the vehicle on 26.3.2018 at 9 a.m. and has detained the vehicle for verification of the goods and documents accompanying the goods.;