Vardh Paper Products (P) Ltd. Vs Commissioner of Commercial Tax/GST, Lucknow

Date: May 21, 2018

Court: Supreme Court
Type: Appeal

Subject Matter

SLP dismissed as there were sufficient reasons with Assistant Commissioner to pass order of seizure

Search, Seizure and Detention

Summary

The assessee sought release of goods seized during transport from Delhi to Siliguri. The HC however felt that there were sufficient reasons with Assistant Commissioner to pass order of seizure and that the reasons had been given in seizure order. The HC did NOT interfere with the impugned order. The SC also did not interfere with the impugned order passed by the High Court. SLP dismissed.

ORDER

1. We are not inclined to interfere with the impugned order passed by the High Court of Judicature at Allahabad, Lucknow Bench, Lucknow.

2. The special leave petition is dismissed.

3. However, it will be open to the petitioner to assail the final order passed in the proceedings under Section 130 of the Uttar Pradesh Goods and Service Tax Act, 2017, which will be decided on its own merits in accordance with law.