Seizures of goods—In the instant case, The goods under inter-state transportation were seized due to non-payment of U.P.G.S.T.  The argument of the petitioner is if the sales were inter-state, U.P.G.S.T. would not apply and as such the seizure was incorrect and the amount realized is liable to be refunded.
Held that— appellant may seek instructions and file counter affidavit within a month - List immediately thereafter for admission/final disposal.[GUPTA TRADERS] [ALLAHABAD HIGH COURT][2018] 2 TAXLOK.COM 111 (Allahabad)