PANKAJ MITHAL,J. - (1.) The submission of Sri Nishant Mishra, learned counsel for the petitioners is that search and seizure was conducted without recording any reason to believe for such search and seizure. Secondly, the notice dated 5.5.2018 subsequent to the above search and seizure is without jurisdiction as the authorization under Section 67 of the U.P. Goods and Services Act is only for the purposes of search and seizure alone and not for any further proceedings thereafter.
(2.) Sri Avinash Chandra Tripathi, learned counsel for the respondents may seek instructions and file counter affidavit within a month. Two weeks thereafter are allowed for filing the rejoinder affidavit.
(3.) List immediately on the expiry of the above period.;