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2022 (7) TMI 26 - ALLAHABAD HIGH COURTValidity of detention order - seizure of goods - computation of penalty as per Section 129 of the Act, 2017 - Section 129(1) of the U.P.G.S.T. Act, 2017 - HELD THAT:- Learned counsel for the petitioner states that the petitioner has an apprehension that the Adjudicatory Authority would proceed for sale of goods under Section 129 (6) of the Act, 2017 in case the time taken in filing of the appeal and the decision thereon - On the instructions received, learned Standing Counsel states that the respondent has agreed to the extent that in case the appeal is filed by the petitioner by complying the conditions of Section 107 of the Act, 2017, the seized goods and the vehicle would not be sold till the disposal of the appeal. It is an admitted fact of the matter that seized goods are not perishable in nature. There are no good ground to entertain the writ petition but in view of the assertions made, the writ petition is disposed of with the observations that, in case, the petitioner files an appeal by complying the conditions of Section 107 of the Act, 2017 within a period of three days from today, the Appellate Authority shall decide the appeal strictly in accordance with law. Petition disposed off.
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