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Issues: Whether the seizure order passed under Section 129 of the U.P. GST Act, 2017 required interference in writ jurisdiction, and whether the petitioners should first avail the statutory mode for release of goods under that provision.
Outcome: The petition was disposed of with liberty to the petitioners to approach the proper officer under Section 129 of the U.P. GST Act, 2017 for release of the goods, and the officer was directed to take an expeditious decision in accordance with law.