2018 (10) TMI 1622 – ALLAHABAD HIGH COURT – 2018 (19) G. S. T. L. J76 (All.) – Validity of seizure order – Section 67(2) of the U.P. Goods and Services Tax Act, 2017 – apart from directing for the deposit of the Central G.S.T., State G.S.T. and penalty under both the Acts, an equivalent amount of fine has also been imposed under both the Acts – Held that:- The imposition of penalty and fine simultaneously amounts to double jeopardy and that the interest of the petitioner be protected by releasing deemed reasonable conditions which were deemed proper by the court.
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We direct the Standing Counsel as well as counsel for the Tax Department to seek instructions and file counter affidavit within a month. Two weeks thereafter are allowed to
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ng 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. On the merits of the order dated 21.08.2018 passed for the confiscation of the goods it is submitted that apart from directing for the deposit of the Central G.S.T., State G.S.T. and penalty under both the Acts, an equivalent amount of fine has also been imposed under both the Acts. The imposition of penalty and fine simultaneously amounts to double jeopardy and that the interest of the petitioner be protected by releasing deemed reasonable conditions which were deemed proper by the court. In view of the aforesaid facts and circumstances, we direct the Standing Counsel a
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