WRIT TAX No. 1551 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:52586-DB Chief Justice's Court Case :- WRIT TAX No. - 1551 of 2025 Petitioner :- M/s Balaji Trading Company and another Respondent :- State of U.P. and another Counsel for Petitioner :- Rakesh Kumar Garg, Yash Garg Counsel for Respondent :- C.S.C., Ankur Agarwal Hon'ble Arun Bhansali,Chief Justice Hon'ble Kshitij Shailendra,J. 1. This writ petition is filed by the petitioners aggrieved of the detention order dated 12.03.2025 issued under Section 129(1) of U.P. Goods and Services Tax Act, 2017 (for short 'the State Act') and order dated 19.03.2025 passed under Section 129(3) of Central Goods and Services Tax Act, 2017 (for short, 'the Central Act'). 2. The goods of the petitioners, being conveyed through vehicle UP14PT7650 was intercepted and inspected on 11.03.2025 at Hethimpur NH-28 at 9.53 hours. The discrepancy indicated was that the consignee of goods was not existed at the business place. Thereafter, the petitioner was issued notice under Section 129(3) of the Central Act, inter alia, on the ground that there was discrepancy in the weight of the goods declared and actual weight and that the registration of the petitioner no.1 was suspended with