TMI Blog2019 (1) TMI 86X X X X Extracts X X X X X X X X Extracts X X X X ..... tition - Held that:- There are several disputed question of facts involved in the present writ petition and in our opinion the same can be appropriately adjudicated by the authorities including the appellate authority - the petitioner has not disputed that the impugned order is appealable. There are no hesitation to dismiss the writ petition at this stage with liberty to the petitioner to appro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... seized in question are sold to various parties who are not registered with the UPGST Authorities. The details of the purchasers/buyers situated at different places in Kanpur are incomplete, as has been mentioned both in invoices as well as in goods receipt. Learned counsel for the petitioners has fairly accepted that all the purchasers/buyers situated at Kanpur are unregistered. The identity o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are imported for the purposes of evasion of tax. There are several disputed question of facts involved in the present writ petition and in our opinion the same can be appropriately adjudicated by the authorities including the appellate authority. Learned counsel for the petitioner has not disputed that the impugned order is appealable. In view of the aforesaid facts and upon the facts an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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