WRIT TAX No. 146 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:9543-DB Chief Justice's Court Case :- WRIT TAX No. - 146 of 2025 Petitioner :- Shree Maa Trading Company and 2 others Respondent :- State of U.P. and 2 others Counsel for Petitioner :- Arjit Gupta, Naveen Chandra Gupta Counsel for Respondent :- C.S.C., Ankur Agarwal (S.C.) Hon'ble Arun Bhansali,Chief Justice Hon'ble Vikas Budhwar,J. 1. This petition has been filed by the petitioners seeking a direction to the respondents to release the vehicle bearing No. UP 23 AT 2786 along with goods in terms of Section 129(1)(a) of the CGST/UPGST Act, 2017 read with Section 20 of the IGST Act, 2017. 2. Submissions have been made that petitioners are the owner of the goods, which have been seized and for which order under Section 129(1)(b) has been passed by the respondents whereas the order in terms of Section 129(1)(a) needs to be passed as the petitioners are owners of the goods in question. 3. A perusal of the record indicates that at no stage, apparently, the petitioners have approached the competent authority regarding their claim of being owners of the goods and that the penalty in terms of Section 129(1)(a) may be imposed. 4. In view of the fact that petiti