Supreme Court declines to quash goods seizure order under UP GST Act when Assistant Commissioner had sufficient reasons to pass the order.
ABCAUS Case Law Citation:
ABCAUS 2345 (2018) (05) SC
Vacation Bench of the Supreme Court has declined to interfere with the order passed by the Allahabad High Court with respect to seizure of goods under Section 129(1) of the UP GST Act 2017 which was transported from Delhi to Siliguri (West Bengal).
The petitioner by way of SLP had prayed for quashing the seizure order.
The Allahabad High Court after going through the reasons recorded in the seizure order had opined that prima facie, the Assistant Commissioner had sufficient reasons at the time of inception to pass the impugned orders.
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