https://www.taxtmi.com/caselaws?id=273270 An order seizing goods in transit under Section 129(1) of the U.P. GST Act is treated as excluded from the statutory appeal mechanism, because the appeal provision does not extend to seizure or retention matters. In that setting, writ jurisdiction remains available, subject to ordinary limits of judicial review. The article also notes that where seizure is based on disputed factual conclusions drawn without hearing the affected party, interim protection may be justified. On those facts, release of the goods and vehicle may be granted against indemnity bond and security, pending further affidavit and hearing. 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 An order seizing goods in transit under Section 129(1) of the U.P. GST Act is treated as excluded from the statutory appeal mechanism, because the appeal provision does not extend to seizure or retention matters. In that setting, writ jurisdiction remains available, subject to ordinary limits of judicial review. The article also notes that where seizure is based on disputed factual conclusions drawn without hearing the affected party, interim protection may be justified. On those facts, release of the goods and vehicle may be granted against indemnity bond and security, pending further affidavit and hearing. Case-Laws GST Thu, 01 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273270