WRIT TAX No. 238 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:12537-DB Chief Justice's Court Case :- WRIT TAX No. - 238 of 2025 Petitioner :- Sawarlal Agarwal Respondent :- State of Uttar Pradesh and 3 others Counsel for Petitioner :- Pranit Bag, Roshan Jha, Vedika Nath,Yashonidhi Shukla Counsel for Respondent :- Ankur Agarwal, S.C. Hon'ble Arun Bhansali,Chief Justice Hon'ble Vikas Budhwar,J. 1. This petition has been filed by the petitioner aggrieved of the order dated 19.12.2024, Annexure-1 to the writ petition, passed under Section 129(3) of the U.P.G.S.T. Act, 2017 ('the Act'). 2. Submission has been made that goods being transported, were detained under the provisions of Section 129 of the Act, the notice dated 5.12.2024 and Form GST MOV-7 was issued in the name of the driver. The petitioner claimed ownership of the goods and made a representation on 11.12.2024 to the respondents, which was sent by speed post on 12.12.2024, however, on 17.12.2024 vide Annexure-9, the order was passed under Section 129(3) of the Act. Whereafter, on 19.12.2024, based on the communication and the claim made by the petitioner, a fresh notice was issued this time to the petitioner under Section 129(3) of the Act along with a de