HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 4058 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. The matter is described to be covered by an earlier order of this Court in M/S Maruti Enterprises Vs. State of U.P. & Anr.; 2026 NTN 91 (123) (All.). 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 fit to deal with seizure proceedings in all circumstances. 4. To the extent, the petitioner describes the matter to be covered by an earlier pronouncement of this Court, it may remain open to the petitioner to apply to the statutory authority to abide by the law, declared by this Court. Versus Counsel for Petitioner(s) : Sumeet Mishra, Suyash Agarwal Counsel for Respondent(s) : C.S.C. M/S Pacificmet Energy Private Limited .....Petitioner(s) Assistant Commissioner, State Tax, Mobile Squad Unit, Sector-1, Amroha (J.P. Nagar) Uttar Pradesh And Another .....Respondent(s) 5. 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 WTAX No. 4058 of 2026 2 (Swarupama Chaturvedi,J.) (Saumitra Dayal Singh,J.) Digitally signed by :- ABHILASH SINGH High Court of Judicature at Allahabad