PANKAJ MITHAL,J. - (1.) The amendment application filed so as to challenge the order of penalty passed subsequently is taken on record.
(2.) Heard Sri Praveen Kumar, learned counsel for the petitioner and learned standing counsel appearing for the respondents.
(3.) The petitioner is aggrieved by the order of seizure dated 23.04.2018 passed in purported exercise of powers under Section 129 of the U.P. G.S.T. Act in the transportation of goods namely Jamun Timber.;