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2022 Supreme(All) 752

Gobind Tobacco Manufacturing Co. – Appellant
Versus
State of Uttar Pradesh – Respondent


Advocates Appeared:
For the Petitioner: Aloke Kumar.
For the Respondent: C.S.C.

JUDGMENT :

1. Heard Shri Aloke Kumar, learned counsel for the petitioners and Shri Nimai Das, learned Additional Chief Standing Counsel for the State-respondents.

2. This writ petition has been filed praying for the following reliefs:-

    "(i) Issue a suitable writ, order or direction in the nature of certiorari quashing the Detention/ Seizure Order dated 07.03.2022 [Annexure no. 13 to the writ petition] passed by respondent no. 3 under Section 20 of the IGST Act read with section 129 (1) of the CGST Act.

(ii) Issue a suitable writ, order or direction in the nature of certiorari quashing the Order of release dated 13.03.2022 [Annexure no. 16 to the writ petition] passed by respondent no. 3 under Section 20 of the IGST Act read with section 129 (3) of the CGST Act.

(iii) Issue a suitable writ, order or direction in the nature of certiorari quashing the Notices dated 22.03.2022 and 28.03.2022 [Annexure no. 18 and 20 to the writ petition] issued by respondent no. 3.

(iv) Issue a suitable writ, order or direction in the nature of mandamus commanding the respondent no.3 to release the goods and vehicle no. UP65BT/2241 so seized/ detained vide Order dated 07.03.2022.

(v) Issue any other suitable w

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