2018 (2) TMI 1737

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.... JUDGEMENT Heard Sri N.C. Gupta, learned counsel for the petitioner and Sri C.B. Tripathi Special Counsel for the State of U.P. Sri Anant Kumar Tiwari learned counsel appearing for the Union of India. The goods in transit have been seized vide order dated 18.01.2018 passed under Section 129(1) of the U.P. Goods and Service Tax Act, 2017 (hereinafter referred to as Act). The order of se....

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....late authority against the orders passed under the Act by the adjudicating authority but Section 121 of the Act carves out the exceptions. Section 121 of the Act which provides for non-appealable orders reads as under:- "121. Non-appealable decisions and orders-Notwithstanding anything to the contrary in any provisions of this Act, no appeal shall lie against any decision taken or orde....

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....f Sections 107 and 121 of the Act it is thus apparent that though all orders passed under the Act by the adjudicating authority are appealable but not the one's which have been specifically excluded from the purview of appeal under Section 121 of the Act such as orders pertaining to seizure. In view of the aforesaid facts and circumstances, we hold that the order of seizure of the goods in ....

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....ransit of goods from Ghaziabad only. Prima facie the recording of the aforesaid finding for the purposes of seizure is in the nature of adjudication which cannot be done without opportunity of hearing to the party concerned. In this view of the matter, we consider that the matter requires consideration. Accordingly, Sri Tripathi, is directed to seek instructions and file counter affidavit....