https://www.taxtmi.com/caselaws?id=273270 Seizure orders for goods in transit under Section 129(1) of the U.P. Goods and Services Tax Act are excluded from the statutory appellate mechanism because orders relating to seizure or retention are not appealable. Writ jurisdiction therefore remains available, within the limits of judicial review. Where seizure rests on disputed factual assertions, including an alleged origin of goods inconsistent with accompanying invoice and transport records, it may amount to a rights-affecting adjudication without hearing the affected party. Interim release of goods and the vehicle may consequently be granted on an indemnity bond and security pending further consideration. en-us Thu, 01 Feb 2018 00:00:00 +0530 Tue, 25 Feb 2025 14:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273270 Seizure orders for goods in transit under Section 129(1) of the U.P. Goods and Services Tax Act are excluded from the statutory appellate mechanism because orders relating to seizure or retention are not appealable. Writ jurisdiction therefore remains available, within the limits of judicial review. Where seizure rests on disputed factual assertions, including an alleged origin of goods inconsistent with accompanying invoice and transport records, it may amount to a rights-affecting adjudication without hearing the affected party. Interim release of goods and the vehicle may consequently be granted on an indemnity bond and security pending further consideration. Case-Laws GST Thu, 01 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273270