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2021 (9) TMI 724 - HC - GSTValidity of seizure order - Section 129(3) of U.P. GST Act, 2017 - petitioner prays that the petitioner may be permitted to institute and/or pursue the statutory remedy of appeal against the order impugned in the present petition - HELD THAT:- In identical matter the issue travelled to the Supreme Court in THE STATE OF UTTAR PRADESH & ORS. VERSUS M/S KAY PAN FRAGRANCE PVT. LTD. [2019 (12) TMI 95 - SUPREME COURT] where it was held that There are no hesitation in observing that the High Court in all such cases ought to have relegated the assessees before the appropriate Authority for complying with the procedure prescribed in Section 67 of the Act read with Rules as applicable for release (including provisional release) of seized goods. The present proceedings are found to have been terminated by the Supreme Court - petition dismissed.
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