WRIT TAX No. 3026 of 2025 at Allahabad

A.F.R. Neutral Citation No. - 2025:AHC:108857-DB Court No. - 3 Case :- WRIT TAX No. - 3026 of 2025 Petitioner :- S.S. Enterprises Respondent :- State of U.P. and Another Counsel for Petitioner :- Suyash Agarwal Counsel for Respondent :- C.S.C. Hon'ble Shekhar B. Saraf,J. Hon'ble Praveen Kumar Giri,J. 1. Heard learned counsel appearing on behalf of the parties. 2. This is a writ petition under Article 226 of the Constitution of India wherein the writ petitioner has made the following prayers:- "A. Issue a Writ, Order or Direction in the nature of Certiorari quashing order dated 24.06.2025 passed by Respondent No.2 Assistant Commissioner Commercial Tax Mobile Unit Khatauli, Muzaffarnagar - u/s 129(3) of UP GST Act 2017. (Annexure No.1)." B. Issue writ order or directing the nature of mandamus directing Assistant Commissioner Commercial Tax Mobile Mobile Unit Khataul, Muzaffarnagar to release goods and vehicle seized u/s 129(1)(a) of the act;" 3. Upon perusal of the impugned order, we find that penalty has been imposed under Section 129(1)(b) of the CGST Act treating the petitioner as not being the owner of the goods. 4. Learned counsel appearing on behalf of the petitioners relies up