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Case Law Details

Case Name : Mohd Azam Vs State of U.P. and Another (Allahabad High Court)
Appeal Number : Writ Tax No. 585 of 2023
Date of Judgement/Order : 08/05/2023
Related Assessment Year :
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Mohd Azam Vs State of U.P. and Another (Allahabad High Court)

The case of Mohd Azam vs State of U.P. and Another, heard by the Allahabad High Court, revolves around the seizure of goods and the subsequent challenges faced by a petty unregistered dealer in appealing against the order.

The petitioner, Mohd Azam, sought the quashing of a seizure order dated June 1, 2022. At the core of the dispute is the seizure of goods belonging to the petitioner, who is a petty unregistered dealer. The petitioner complied with the demand and obtained provisional release of the seized goods. However, he faced significant difficulties in filing an appeal due to not having a user ID and password, essential for accessing the digital filing system.

State’s Position

Sri Ankur Agarwal, the learned counsel representing the State, stated that the seizure proceedings had concluded on June 1, 2022. The petitioner had paid the demanded amount and secured the provisional release of his goods. For any further relief, the petitioner was advised to pursue an appeal.

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advocate in Allahabad High Court, only dealing in GST litigation. View Full Profile

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