HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 4059 of 2026 Court No. - 39 HON'BLE SAUMITRA DAYAL SINGH, J. HON'BLE SWARUPAMA CHATURVEDI, J. 1. Heard Sri Suyash Agarwal, learned counsel for the petitioner and Sri Ankur Agrwal, learned Standing Counsel for the revenue. 2. At present, challenge has been raised to the proceedings under Section 129(3) of the UP GST Act, 2017. 3. To the extent, the petitioner has statutory remedy of appeal against the impugned order, we do not find any good ground to offer any interference at this preliminary stage. The seizure matter is to be dealt with expeditiously. Adequate statutory remedy of appeal is available under the statute. We do not find the writ forum to be fit to deal with seizure proceedings in all circumstances. 4. Accordingly, without entering into the merits, the present writ petition is disposed of with the observation, subject to the petitioner availing statutory remedy of appeal within a period of one week from today, the same may be dealt with and decided, as expeditiously as possible, preferably within a period of one month from today. October 6, 2026 Abhilash Versus Counsel for Petitioner(s) : Suyash Agarwal Counsel for Respondent(s) : C.S.C. (Swarupama Chaturvedi,J.) (Saumitra Dayal Singh,J.) M/S New Three Star Metal Traders .....Petitioner(s) Assistant Commissioner State Tax Sector-1 Mobile Squad Jp Nagar Amroha Uttar Pradesh And Another .....Respondent(s) Digitally signed by :- ABHILASH SINGH High Court of Judicature at Allahabad