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2025 DAILYLAW 83580 (ALL)

M/S TECHNOPLAST PACKAGING PRIVATE LIMITED v. STATE OF UTTAR PRADESH AND ANOTHER

WTAX/3692/2025 · 2025-09-10

Prashant Bilgaiyan Registrar J Criminal, Shekhar B Saraf

body2025

Judgment text

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HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 3692 of 2025 Court No. - 3 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 is aggrieved by the notice and the seizure order dated October 3, 2024 passed by the Assistant Commissioner, State Tax Jurisdiction-2, (Mobile Squad), Bareilly/respondent No.2. 3. It is evident from the record that the order under Section 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017 has not been passed by the authority concerned till date. 4. Accordingly, we direct the authority concerned to pass an order under the aforesaid provision in accordance with law expeditiously, preferably within a period of four weeks from date after granting an opportunity of hearing to the petitioner. 5. With the aforesaid directions, the writ petition is disposed of. September 11, 2025 Kuldeep Versus Counsel for Petitioner(s) : Parth Goswami, Pranjal Shukla Counsel for Respondent(s) : C.S.C. (Praveen Kumar Giri,J.) (Shekhar B. Saraf,J.) M/S Technoplast Packaging Private Limited .....Petitioner(s) State Of Uttar Pradesh And Another .....Respondent(s) Digitally signed by :- KULDEEP SINGH High Court of Judicature at Allahabad