Neutral Citation No. - 2025:AHC:20635-DB Chief Justice's Court Case :- WRIT TAX No. - 402 of 2025 Petitioner :- M/s Ganga Enterprises Respondent :- Assistant Commissioner State Tax, Mobile Squad Unit III, Gorakhpur and 2 others Counsel for Petitioner :- Nitin Kumar Kesarwani for Suyash Agarwal Counsel for Respondent :- Ankur Agarwal, S.C. Hon'ble Arun Bhansali, Chief Justice Hon'ble Kshitij Shailendra, J. 1. The writ petition has been filed by the petitioner aggrieved of the order dated 16.01.2025, whereby penalty under Section 129(1) (b) of the Goods and Services Tax Act, 2017 (for short "the Act") has been imposed. 2. Several submissions have been made including the submission that the goods in question can be released under Rule 140 of the U.P. Goods and Services Tax Rules, 2017 (for short "the Rules") and therefore, the Assessing Authority may be directed to pass an order in that regard. 3. A perusal of the record indicates that the petitioner so far has not moved any application under Rule 140 of the Rules, 2017. 4. In those circumstances, it cannot be said that the Authority has not passed any order qua the same. Insofar as the order dated 16.01.2025 is concerned, qua the said order, the petitioner has a remedy of filing appeal under Section 107 of the Act. 5. Consequently, the petition is dismissed leaving it open for the petitioner to move application under Rule 140 of the Rules. 6. In case such an application is made, the same shall be dealt with by the Assessing Authority with utmost expedition, preferably within a period of three days from making of the application. Order Date :- 13.2.2025 AKShukla/AHA (Kshitij Shailendra, J) (Arun Bhansali, CJ) Digitally signed by :- ANIL KUMAR SHUKLA High Court of Judicature at Allahabad