WRIT TAX No. 2098 of 2024 at Allahabad

Neutral Citation No. - 2025:AHC:14152-DB Chief Justice's Court Case :- WRIT TAX No. - 2098 of 2024 Petitioner :- HDB Financial Services Limited Respondent :- State of U.P. and 2 others Counsel for Petitioner :- Amit Shukla Counsel for Respondent :- Ankur Agarwal, S.C. Hon'ble Arun Bhansali, Chief Justice Hon'ble Vikas Budhwar, J. 1. This writ petition has been filed by the petitioner aggrieved of the order dated 18.07.2024 passed by the respondents under Section 129(3) of the GST Act imposing a penalty of Rs. 5, 40,000/-. 2. Perusal of the record indicates that the petitioner claims that the goods in question, were being moved by the petitioner to its parking yard at Varanasi as the borrower, had failed to make payment in terms of the arbitration award, however, the vehicle carrying the goods and the goods were detained and penalty imposed where after, the submissions made on behalf of the petitioner seeking ownership of the goods in question, based on passing of the award and hypothecation of vehicle, was rejected by the respondents. The writ petition was filed on 21.10.2024 and has remained pending and has come up before the Court for the first time on 26.11.2024, when none appea