Section 67 of CGST Act, 2017—Validity of seizure order—In the instant case, the order of seizure passed under Section 67(2) of U.P. GST Act has been challenged by the petitioner and the submission is that it is not an order passed by the Adjudicating Officer.
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.

Held that—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.
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.[M/S SINGHAL IRON STORE VERSUS STATE OF U.P. AND 2 OTHERS] [ALLAHABAD HIGH COURT]