- (1.) Heard Shri Niraj Kumar Singh, learned counsel for the petitioner and Sri A.C. Tripathi, learned Standing Counsel appearing for State respondents.
(2.) Petioner-consignor is a registered dealer having GSTIN No. 23AAACJ1657R1Z9 and consignee is also a registered dealer having GSTIN No. 03AABCB2066P1ZP.
(3.) Petitioner has approached this Court seeking a writ of certiorari for quashing of seizure order passed by respondent no. 2-Assistant Commissioner, Commercial Tax, Mobile Squad-V, Agra under Section 129(1) of the U.P. GST Act, 2017 and consequential notice dated 24.03.2018 issued under Section 129(3) of the said Act.;