HC : Upholds interstate goods' seizure; Powers under State enactment analogous to IGST provisions

Allahabad HC upholds order of seizure passed u/s 129 of Uttar Pradesh GST Act, stating that same must be treated to have been passed under IGST Act r/w Section 129 of CGST Act; Rejects assessee’s contention that inter-state transport of goods being covered by IGST Act would be liable to seizure under UP GST Act, stating that such order cannot be held to be bad in law only for the reason that wrong provision of Act has been mentioned while passing the same; Observes that Sec...