PANKAJ MITHAL,J. - (1.) The goods under inter-state transportation were seized due to non-payment of U.P.G.S.T. and a sum of Rs. 1,22,400/- has been realized.
(2.) The argument of the petitioner is if the sales were interstate, U.P.G.S.T. would not apply and as such the seizure was incorrect and the amount realized is liable to be refunded.
(3.) Learned Standing Counsel may seek instructions and file counter affidavit within a month.;