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2024 (1) TMI 873 - HC - GSTMaintainability of petition - availability of alternative remedy - Penalty - Seeking release of detained goods - areca nuts (supari) - HELD THAT;- The goods being areca nuts (supari) have been released and handed over to authorized persons. The release order dated 08.07.2023 has also been placed on record apart from the fact that an order has already been passed on 30.05.2023 imposing the penalty on the ground that the petitioner-firm was not involved in the business of areca nuts and that both the firms were not involved in the business of supply of areca nuts but were engaged in the business of stationary items etc. In such circumstances, once the authorities have already passed the order as per the statutory provisions it would be open to the petitioner to avail his statutory remedy of appeal under the provisions of the Act. The Apex Court in The State of Punjab Vs. Shiv Enterprises others, 2023 (1) TMI 842 - SUPREME COURT held that it is not for this Court to entertain the writ petitions against the show cause notice issued. The writ petition disposed off.
Issues involved:
The challenge in the present writ petition is to the detention order under Section 129(1) of the Haryana Goods & Services Tax Act, 2017 and Central Goods & Services Tax Act, 2017. Detention Order Challenge: The writ petition challenged the detention order in Form GST MOV-06 passed by respondent No.3 under relevant tax Acts. The petitioner was advised to approach the authorities, deposit the penalty imposed, and then the goods would be released. The petitioner complied with this condition by depositing Rs.6,22,250/- and the goods, areca nuts, were released. The petitioner was engaged in the business of stationary items, not areca nuts. The court highlighted the statutory remedy of appeal under the Act for the petitioner. Citing a previous case, the court emphasized that writ petitions against show cause notices should not be entertained. The writ petition was disposed of with liberty to the petitioner to avail of the alternative remedy within four weeks.
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