https://www.taxtmi.com/caselaws?id=369656 A seizure order under Section 67(2) of the U.P. GST Act was treated, prima facie, as not attracting the statutory appeal remedy under Section 107 because it may not be an adjudication order. Pending further proceedings, the Court granted interim protection by directing release of the seized goods on compliance with prescribed security conditions, including deposit or bank guarantee toward the stated GST and fine amounts. The question of maintainability of the appeal was left open for further consideration in the writ proceedings, while the matter remained pending for final disposal. en-us Mon, 29 Oct 2018 00:00:00 +0530 Tue, 10 Jun 2025 11:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369656 A seizure order under Section 67(2) of the U.P. GST Act was treated, prima facie, as not attracting the statutory appeal remedy under Section 107 because it may not be an adjudication order. Pending further proceedings, the Court granted interim protection by directing release of the seized goods on compliance with prescribed security conditions, including deposit or bank guarantee toward the stated GST and fine amounts. The question of maintainability of the appeal was left open for further consideration in the writ proceedings, while the matter remained pending for final disposal. Case-Laws GST Mon, 29 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369656