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2022 (12) TMI 300 - HC - GSTDetention of goods alongwith vehicle - entire proceedings of search and seizure of the goods is in violation of the provisions of U.P.G.S.T. Act, 2017 and the rules, or not - HELD THAT:- The remedy before the petitioner is to file appeal under Section 107 of U.P.G.S.T. and C.G.S.T. Act, 2017 against the order passed under Section 129 whereunder the proper officer detaining or seizing goods passed order for payment of penalty under Clause (a) and (b) of Sub Section (1). In the alternative remedy available to the petitioner, all factual issues being raised herein can very well be agitated before the appellate authority. Petition dismissed.
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