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Case Law Details

Case Name : A.K. Oversees Vs State of U.P. & Ors. (Allahabad High Court)
Appeal Number : Writ Tax No. 1013 of 2019
Date of Judgement/Order : 27/02/2020
Related Assessment Year :
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A.K. Oversees Vs State of U.P. & Ors. (Allahabad High Court)

High Court denied the grant of reliefs to the petitioner against the detention order passed under Uttar Pradesh Goods and Services Tax Act, 2017.

FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT

The subject matter of challenge in the instant writ proceedings is a detention order dated 11th September, 2019, issued by the Assistant Commissioner (Mobile Squad)-2, Kanpur.

The records reveal that after the detention order was issued on 11th September, 2019, it was followed up by a show cause notice which was issued on the same date. The show cause notice was addressed to the petitioner. The said notice was duly served under section 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017, upon the driver of the vehicle on the same date, i.e. 11th September, 2019.

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