WRIT TAX No. 351 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:17752-DB Chief Justice's Court Case :- WRIT TAX No. - 351 of 2025 Petitioner :- M/S Ganga Enterprises 1st Floor, Shop No.7, Sector-19b, Vasu Market, Motia Khan, Mandi Govindgarh Respondent :- Assistant Commissioenr Mobile Squad Deoria And 2 Others Counsel for Petitioner :- Suyash Agarwal Counsel for Respondent :- C.S.C. Hon'ble Arun Bhansali,Chief Justice Hon'ble Kshitij Shailendra,J. 1. The writ petition has been filed by the petitioner aggrieved of the order dated 07.01.2025, whereby penalty under Section 129(1) (b) of the Goods and Services Tax Act, 2017 (for short "the Act") has been imposed. 2. Several submissions have been made including the submission that the goods in question can be released under Rule 140 of the U.P. Goods and Services Tax Rules, 2017 (for short "the Rules") and therefore, the Assessing Authority may be directed to pass an order in that regard. 3. A perusal of the record indicates that the petitioner so far has not moved any application under Rule 140 of the Rules, 2017. 4. In those circumstances, it cannot be said that the Authority has not passed any order qua the same. Insofar as the order dated 07.01.2025 is concerned,