Court dismisses petition challenging seizure order and penalty notice under U.P. GST Act, allows statutory appeal.

The court dismissed the petition challenging the seizure order and penalty notice under the U.P. GST Act, citing a Supreme Court order disposing of similar pending writ petitions to ensure consistency in the law's application. The court allowed the petitioner to pursue the statutory appeal against the impugned order, emphasizing adherence to legal procedures.

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Issues:
Challenge to seizure order and penalty notice under U.P. GST Act.

Analysis:
The petition sought certiorari to quash the seizure order and penalty notice issued by respondent no.4. The Revenue and State Authority referred to a Supreme Court order in a similar matter, which deemed all pending writ petitions disposed of to prevent inconsistency in the application of the law and avoid multiple appeals. Consequently, the matter in question was concluded as per the Supreme Court's order. The petitioner's counsel requested permission to pursue the statutory appeal against the impugned order, which the Revenue's counsel did not object to, provided the remedy was availed in accordance with the law. Given these facts, the court found the proceedings terminated by the Supreme Court and dismissed the present petition, granting the petitioners the liberty to pursue the statutory remedy of appeal.

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