M/S Gupta Traders v. State Of U.P. And 2 Others
Case note by CA Nikhil Gupta
Case overview
This Allahabad High Court decision concerns GST statutory provision - Section 129. The retained release ledger records the outcome as Allowed / set aside and classifies the matter under Detention, Seizure & E-Way Bill.
Facts and procedural background
Neutral Citation No. - 2024:AHC:15188
Case :- WRIT TAX No. - 1026 of 2022
Petitioner :- M/S Gupta Traders Respondent :- State Of U.P. And 2 Others Counsel for Petitioner :- Rakesh Kumar Garg,Yash Garg Counsel for Respondent :- C.S.C.
(Judgement dictated in Open Court)
Issues before the Court
Petitioner :- M/S Gupta Traders Respondent :- State Of U.P. And 2 Others Counsel for Petitioner :- Rakesh Kumar Garg,Yash Garg Counsel for Respondent :- C.S.C.
(Judgement dictated in Open Court)
1. Heard counsel appearing on behalf of the petitioner and
Court's analysis and findings
Apart from this ground, there was no other ground and the
goods were accompanied by relevant documents and also
matched the description as per invoice.
4. Mr. Pandey, counsel appearing on behalf of the
Decision and relief
deposited be refunded within the same time as mentioned
7. With the above directions, the writ petition is disposed of.
Order Date :- 30.1.2024 Dev/-
2024-02-01T11:49:53+0530 High Court of Judicature at Allahabad
Ratio and practical significance
The binding effect flows from the court's operative reasoning reproduced below, read in the context of the pleaded facts and statutory provisions. Users should not generalise the result beyond materially comparable facts.
- Map the operative reasoning to the exact GST provision and procedural stage.
- Confirm whether a later review, appeal, SLP or subsequent judgment affects reliance.
- Preserve the official case number, decision date and neutral citation in professional work.
Full judgment text
Neutral Citation No. - 2024:AHC:15188
Case :- WRIT TAX No. - 1026 of 2022
Petitioner :- M/S Gupta Traders Respondent :- State Of U.P. And 2 Others Counsel for Petitioner :- Rakesh Kumar Garg,Yash Garg Counsel for Respondent :- C.S.C.
(Judgement dictated in Open Court)
1. Heard counsel appearing on behalf of the petitioner and
Sri Ravi Shanker Pandey, learned Additional Chief Standing
2. This is an application under Article 226 of the Constitution
of India, wherein the writ petitioner is aggrieved by the
penalty order dated January 14, 2022 passed by respondent
no.2 and order passed in Appeal dated May 23, 2022 by
respondent no.3, under Section 129 (1)(b) of Uttar Pradesh
Goods and Services Tax Act, 2017.
3. Upon perusal of the records it is clear that the only ground
taken was that the petitioner was not a registered dealer.
Apart from this ground, there was no other ground and the
goods were accompanied by relevant documents and also
matched the description as per invoice.
4. Mr. Pandey, counsel appearing on behalf of the
respondents, upon direction from this Court, has taken
instructions with regard to the registration of the petitioner on
the day of detention. He has fairly submitted on the date
when the detention took place, the petitioner was registered
5. In the light of the above, it is clear that the ground taken
for detention was illegal and would not sustain in law.
6. Accordingly the impugned orders dated January 14, 2022
and May 23, 2022 are quashed and set aside.
Consequential reliefs to follow. Department is directed to
release the vehicle and the goods of the petitioner within
seven days from date and any amount that have been
deposited be refunded within the same time as mentioned
7. With the above directions, the writ petition is disposed of.
Order Date :- 30.1.2024 Dev/-
2024-02-01T11:49:53+0530 High Court of Judicature at Allahabad
Finin2min Q&A
What court decided this case?
Allahabad High Court
What was the case number?
WRIT TAX No. 1026 of 2022
When was the decision delivered?
2024-01-30
Which GST provisions are identified in the case?
GST statutory provision - Section 129
What was the recorded outcome?
Allowed / set aside
Is the complete judgment text available here?
Yes. This page includes a faithful local rendition of the full text recovered from the issuing court source.
Should this page substitute professional advice?
No. Verify the official citation and later history before professional reliance.
Who authored the Finin2min case note?
CA Nikhil Gupta.