2018 (10) TMI 1622

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....etitioner. The order of seizure passed under Section 67(2) of the U.P. Goods and Services Tax Act, 2017 (hereinafter referred to as the Act) has been challenged by the petitioner and the submission is that it is not an order passed by the Adjudicating Officer and therefore, no appeal as provided under Section 107 of the Act lies against it and that the only remedy available to the petitioner is b....