HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 2250 of 2026 Court No. - 3 HON'BLE SAUMITRA DAYAL SINGH, J. HON'BLE SWARUPAMA CHATURVEDI, J. 1. On 24.04.2026, following order had been passed: "1. Submission is that goods were detained on 18.06.2024. They were provisionally released against deposit of penalty amount under protest. That compliance was made on 22.06.2024. The vehicle and goods were released on 24.06.2024. Almost two years have passed since then. However, respondent no.3 has yet not passed the penalty order. Thus, the petitioner has been deprived of its right to establish before the appeal authority that it is not liable to penalty. 2. Also, it has been stated that in the other exact similar transaction penalty order has been set aside, in appeal. 3. Learned Standing Counsel prays for and is granted ten days' time to obtain clear written instructions from respondent no.3 to indicate if any penalty order has been passed in the case of the petitioner. In any case, copy of complete order sheet of the detained/seizure/penalty proceedings would be produced alongwith written instructions. The written instructions would also reveal full details of the officer who may have held the post of Assistant Commissioner, State Tax, Sector-4 (Mobile Squad-6), Kanpur Nagar from the date of detention of goods till date, duration wise. 4. Put up as fresh on 07.05.2026.". 2. Today, it has been informed by learned Standing Counsel, in view of the last order passed, proceedings have been concluded and penalty order under Section 129(3) of the UPGST Act, 2017, has been passed by Versus Counsel for Petitioner(s) : Ashutosh Sharma Counsel for Respondent(s) : C.S.C. M/S Baijnath Agarwal .....Petitioner(s) State Of U.P. And 2 Others .....Respondent(s) respondent no.3/Assistant Commissioner, on 04.05.2026. 3. In view of the above, present petition is dismissed as infructuous leaving it open to the petitioner to avail its statutory remedy of appeal against the order dated 04.05.2026. May 7, 2026 Prakhar WTAX No. 2250 of 2026 2 (Swarupama Chaturvedi,J.) (Saumitra Dayal Singh,J.) Digitally signed by :- PRAKHAR SRIVASTAVA High Court of Judicature at Allahabad