2018 (3) TMI 678

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..... . The petitioners have approached this Court against the order of the seizure dated 05.12.2017 passed by the proper Officer under Section 129 of the U.P. GST Act, 2017 read with Section 7 of the same Act. As regards the contention of the petitioners on merits as to his liability to tax etc. these are issues which would be considered either in the penalty proceedings or in the assessment proceedi .....

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