Lymer Enterprises Vs State of U.P. (Allahabad High Court)
The Allahabad High Court dismissed a writ petition challenging seizure and penalty orders passed under the U.P. Goods and Services Tax Act, 2017, holding that disputed questions of fact and availability of an alternative statutory remedy barred interference under Article 226 of the Constitution.
The petitioner sought quashing of orders issued in GST Form MOV-09 dated 20.11.2025 and 26.11.2025 by the Assistant Commissioner, State Tax (Mobile Squad-2), Gautam Buddha Nagar, and also sought release of the detained vehicle and goods. The State raised a preliminary objection on maintainability, contending that a statutory appeal was available and that the petitioner had failed to respond to the show cause notice dated 20.11.2025. It was further argued that there was no material before the authorities to dispel doubts regarding the existence of the supplier, and reliance was placed on a recent Division Bench decision where writ jurisdiction had been declined in similar circumstances.
The petitioner relied on another Division Bench decision in which, on comparable facts, the Court had interfered and directed release of goods on payment of penalty under Section 129(1)(a) of the Act, instead of higher security under Section 129(1)(b). The petitioner urged application of the rule of consistency, arguing that the same approach should be followed.
