M\/s Singhal Iron Store Versus State Of U.P. And 2 Others
GST
2018 (10) TMI 1622 – ALLAHABAD HIGH COURT – 2018 (19) G. S. T. L. J76 (All.)
ALLAHABAD HIGH COURT – HC
Dated:- 29-10-2018
WRIT TAX No. – 1398 of 2018
GST
Pankaj Mithal And Ashok Kumar JJ.
\nFor the Petitioner : Shubham Agrawal
\nFor the Respondent : C.S.C.
\nORDER
\nHeard Sri Shubham Agrawal, learned counsel for the petitioner.
\nThe order of seizure passed under Section 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 Section 107 of the Act lies against it and that <\/p>\n
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