2023 (5) TMI 1348 - HC - GST

Maintainability of petition - availability of alternative remedy - Seeking quashing of the seizure order - HELD THAT - The petitioner cites difficulty. He states the petitioner is a petty unregistered dealer and that user ID and password has not been issued to him. Thus, he has been disabled from filing appeal - the State submits, if such user ID and password have not been made available to the petitioner, the same would be communicated to the petitioner at his address disclosed in this petition within a week. Subject to above, if the petitioner files appropriate appeal against the order dated 01.06.2022 within four weeks from today, the same may be entertained on merits - Petition disposed off.

Summary

The petitioner sought quashing of a seizure order dated 01.06.2022. The State confirmed seizure proceedings ended on the same date, with the petitioner paying the demanded amount and getting goods released provisionally. The petitioner, an unregistered dealer, faced challenges in filing an appeal due to lack of user ID and password. The State agreed to provide the necessary credentials within a week. The petitioner was given four weeks to file an appeal, considering their status as a small unregistered dealer. The petition was disposed of accordingly.