SINGHAL IRON STORE Vs. STATE OF U.P.

JUDGEMENT

(1.) Heard Sri Shubham Agrawal, learned counsel for the petitioner.

(2.) The order of seizure passed under Sec. 67(2) of the U.P. Goods and Services Tax Act, 2017 (hereinafter referred to as the Act) has been challenged by the petitioner and the submission is that it is not an order passed by the Adjudicating Officer and therefore, no appeal as provided under Sec. 107 of the Act lies against it and that the only remedy available to the petitioner is by invoking the extraordinary writ jurisdiction of this court.

(3.) On this aspect prima facie on being satisfied that the remedy of appeal may not be available to the petitioner, a writ petition has already been entertained, therefore, we have heard the counsel on merits.