2018 (12) TMI 346 - HC - GST

Successive writ petition for same cause of action - Validity of challenge to the order dated 31.1.2018 - seizure of goods with vehicle - Held that - In case we allow the petitioner to challenge the said order in this writ petition it would amount to filing of successive writ petitions for one of the causes of action involved in the earlier writ petition. It is settled law that successive writ petitions for the same cause of action are not maintainable and all questions which could have been taken or ought to have taken and if not decided would be deemed to have been adjudicated or declined - This apart the seized goods of the petitioner have already been released - petition dismissed as was having no merit.

Summary

Issues:
Challenge to order of detention/seizure, dismissal of earlier writ petition, maintainability of successive writ petitions, release of seized goods, provision of Section 129(1) and Section 129(5) of the Act.

Analysis:
The petitioner filed a writ petition to quash the order dated 31.1.2018 passed by the Assistant Commissioner U.P. Goods and Service Tax, challenging the detention/seizure order. It was noted that a previous writ petition had been filed by the petitioner against the same order, which was later amended to include the challenge to the order dated 31.1.2018. The earlier writ petition was dismissed without adjudicating the validity of the order in question.

The High Court emphasized that allowing the petitioner to challenge the same order in a successive writ petition would be impermissible, as it would amount to filing multiple writ petitions for the same cause of action. The court highlighted the settled legal principle that successive writ petitions for the same cause of action are not maintainable, and issues that could have been raised in the earlier petition are deemed to have been adjudicated or declined.

Furthermore, it was mentioned that the goods seized from the petitioner had already been released upon the deposit of security as specified in the order under Section 129(3) of the Act. This action made the matter final in accordance with the provisions of Section 129(1) and Section 129(5) of the Act. As a result, the court found no merit in the current petition and dismissed it, granting the petitioner the liberty to pursue any appropriate legal remedy available against the order dismissing the earlier petition, if desired.

In conclusion, the judgment focused on the principle of not allowing successive writ petitions for the same cause of action, the release of seized goods after compliance with statutory provisions, and the dismissal of the current petition with the option for the petitioner to explore other legal remedies against the earlier petition's dismissal.