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of <h1>Judicial Restraint: GST Seizure Challenge Redirected to Statutory Appeal Mechanism Under Section 107</h1> <h3>Bharat Iron Store & Another Versus Union of India Secy. & 3 Others</h3> HC dismissed the writ petition challenging a seizure order, directing the petitioner to pursue the statutory remedy of filing an appeal under Section 107 ... Seizure of goods - E-way bill not produced - Penalty - Held that: - it is clear that the E-Way Bill itself was downloaded on 07.01.2017 i.e. four days after the seizure has been made - the petitioner has equally efficacious remedy of filing an appeal against the penalty order under Section 107 of the U.P. GST Act, 2017 - petition dismissed. The High Court of Allahabad dismissed the writ petition seeking to quash a seizure order dated 03.01.2018. The petitioner was advised to file an appeal against the penalty order under Section 107 of the U.P. GST Act, 2017 as a statutory remedy was available. The petition was not entertained at this stage. (Case citation: 2018 (4) TMI 1141 - ALLAHABAD HIGH COURT)
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