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The petitioners challenges the seizure order dated 12.4.2018 and the consequential penalty proceedings initiated under Section 129(3) of UPGST Act.There are several disputed question of facts involved in the present writ petition and in our opinion the same can be appropriately adjudicated by the authorities including the appellate authority.

Shanti Prime Publication Pvt. Ltd. Search & seizure — Ujala Marketing And 2 Others Vs. Union of India And 3 Others [2018] 2 TAXLOK.COM 349 (Allahabad)