2021 (9) TMI 479 - HC - GST

Maintainability of petition - availability of alternative remedy of appeal - Seizure order - levy of penalty - the petitioners prays that the petitioners may be permitted to institute and/or pursue the statutory remedy of appeal against the order impugned in the present petition - HELD THAT - The Revenue would have no objection to the same, if that remedy has been or is availed in accordance with law. The present proceedings are found to have been terminated by the Supreme Court - Petition dismissed.

Summary

Issues:
Challenge to seizure order and penalty notice under U.P. GST Act.

Analysis:
The petition sought certiorari to quash the seizure order and penalty notice issued by respondent no.4. The Revenue and State Authority referred to a Supreme Court order in a similar matter, which deemed all pending writ petitions disposed of to prevent inconsistency in the application of the law and avoid multiple appeals. Consequently, the matter in question was concluded as per the Supreme Court's order. The petitioner's counsel requested permission to pursue the statutory appeal against the impugned order, which the Revenue's counsel did not object to, provided the remedy was availed in accordance with the law. Given these facts, the court found the proceedings terminated by the Supreme Court and dismissed the present petition, granting the petitioners the liberty to pursue the statutory remedy of appeal.