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2019 (5) TMI 1649 - HC - GSTJurisdiction - power of the U.P. State Officers/Authorities under the GST regime in seizing the consignment of goods which were going from Kanpur (Uttar Pradesh) to Bihar - validity of Detention Order and Penalty notice - HELD THAT:- The petitioner has challenged the penalty order against which he has an efficacious remedy under Section 107 of the Act of filing an appeal. The petitioner can raise all the plea as has been pleaded before us in the present writ petition before the competent authority in appeal, who shall consider the same and pass reasoned and speaking order in accordance to law after providing proper opportunity of hearing to the petitioner. Learned Counsel for the petitioner, at this stage, submits that the petitioner will file an appeal within period of one week from today - In case the petitioner files an appeal within a period of one week, the authority concerned shall decide the appeal within a period of three weeks thereafter. Seizure of the goods/vehicle of the petitioner - HELD THAT:- The petitioner is directed to move appropriate application before the competent authority for release of goods/vehicle. If such an application is moved by the petitioner, we hope and trust that the competent authority shall release the goods/vehicle on furnishing the bank guarantee to the satisfaction of the authority concerned. The said exercise shall be completed within a period of one week from the date of moving the application by the petitioner for release of goods/vehicle. Petition disposed off.
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