ORDER

Heard Sri Shubham Agrawal, learned counsel for the petitioner.

The order of seizure passed under Section 67(2) of the U.P. Goods and Services Tax Act, 2017 (hereinafter referred to as the Act) has been challenged by the petitioner and the submission is that it is not an order passed by the Adjudicating Officer and therefore, no appeal as provided under Section 107 of the Act lies against it and that the only remedy available to the petitioner is by invoking the extraordinary writ jurisdiction of this court.

On this aspect prima facie on being satisfied that the remedy of appeal may not be available to the petitioner, a writ petition has already been entertained, therefore, we have heard the counsel on merits.

On the merits of the order dated 21.08.2018 passed for the confiscation of the goods it is submitted that apart from directing for the deposit of the Central G.S.T., State G.S.T. and penalty under both the Acts, an equivalent amount of fine has also been imposed under both the Acts. The imposition of penalty and fine simultaneously amounts to double jeopardy and that the interest of the petitioner be protected by releasing deemed reasonable conditions which were deemed proper by the court.

In view of the aforesaid facts and circumstances, we direct the Standing Counsel as well as counsel for the Tax Department to seek instructions and file counter affidavit within a month. Two weeks thereafter are allowed to the petitioner for filing rejoinder affidavit.

List for admission/final disposal on the expiry of above period.

In the meantime it is directed that the seized goods of the petitioner be released forthwith on the deposit/furnish of the bank guarantee by the petitioner of the amount of ₹ 74700/- of Central GST and the State G.S.T. of the same amount and the equivalent amount of fine under both the Acts.