Facts: The Competent Authority had seized the goods of the assessee under transport as well as vehicle. He further vide order dated 30-11-2017 passed under section 129(3) directed the assessee to deposit penalty in excess of 50 per cent of value of goods.
Held: The assessee has a statutory efficacious alternative remedy of filing an appeal under section 107 of the Uttar Pradesh Goods and Services Tax Act, 2017 against penalty order. The instant writ petition is disposed of with the direction that in case the assessee files an appeal against the order dated 30-11-2017 within the next one week from today, the same shall be heard and decided in accordance with law by the Appellate Authority within a period of one month therefrom. However, the vehicle on which the goods were found loaded may be released forthwith without demanding any security from the assessee.
Citation:  94 taxmann.com 470 (Allahabad)