DEBANGSU BASAK,J. - (1.) An order of seizure passed under Section 129(1) of the Central Goods and Services Tax Act, 2017 is under challenge in the present writ petition. The order is appealable under Section 107 of the Act of 2017.
(2.) Learned advocate for the petitioner submits that, the order comes within the purview of Section 121 of the Act of 2017. He submits that, Section 121 of the Act of 2017 carves out an exception of non-appealable decisions and orders and that the impugned order comes within the purview of such Section. Therefore, the writ petition is not maintainable. In support of such contention he relies upon a judgment and order dated February 1, 2018 passed Writ Tax No. 111 of 2018 (M/s. R.K. Overseas v. Union of India and Ors.) by the Allahabad High court.
(3.) Learned Additional Advocate General appearing for the respondents submits that, the writ petitioner proceeds on the basis of that the appellant authority has not been constituted. He submits on instructions that, appellate authority has since been constituted. He refers to Section 121 of the Act of 2017 and submits that, the exception is in relation to books of accounts, registers and other documents that may be seized and retained by the authorities. An order of seizure or retention of books of account, register and other documents may not be appealable. In such circumstances, he submits that, the writ petitioner should be required to prefer the statutory appeal.;