Court dismisses petition challenging seizure order under U.P. GST Act, directs petitioner to pursue statutory appeal.

The court dismissed the petition seeking to quash a seizure order and notice under the U.P. GST Act 2017, citing a Supreme Court order deeming similar writ petitions disposed of to prevent legal inconsistencies and multiple appeals. The petitioner was granted liberty to pursue the statutory appeal remedy in adherence to the law, as the matter had been concluded based on the Supreme Court's directive.

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Issues:
Petition to quash seizure order under U.P. GST Act 2017 and consequential notice.

Analysis:
The petition sought a writ to quash the seizure order and notice issued under Section 129(1) and 129(3) of the U.P. GST Act 2017. The Standing Counsel for the State referred to a Supreme Court order in a similar matter, stating that all writ petitions on this issue were deemed disposed of. The Supreme Court aimed to prevent inconsistency in applying the law and avoid multiple appeals. Consequently, the matter in question was concluded based on the Supreme Court's order.

The petitioner's counsel requested permission to pursue the statutory remedy of appeal against the impugned order. The State's counsel did not object to this request as long as the remedy was availed in accordance with the law. The court noted that the proceedings had been terminated by the Supreme Court based on the facts presented. As a result, the present petition was dismissed, granting the petitioner the liberty to pursue the statutory remedy of appeal if done in compliance with the law.

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