BHARATI SAPRU,J. - (1.) Heard Shri Nishant Mishra, learned counsel for the petitioner and Shri C.B. Tripahti, learned Special Counsel for the State.
(2.) The petitioner has come up before this Court with a prayer that his goods along with vehicle may be released. The penalty order has been passed on 27.12.2017 under Section 129(3) of the U.P. GST Act.
(3.) The petitioner states that he has already deposited part of the amount as has been computed in the notice but there is a demand against him for penalty which is equal to the value of the goods.;