2021 (11) TMI 1031

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..... the petitioners against the impugned order of the appellate authority and the petitioners have no forum for remedy except this Court under Article 226 of the Constitution. In view of the fact that no remedy is available to the petitioners this writ petition is admitted on condition that petitioners will deposit with the respondent concerned further 20 per cent of the disputed amount of tax wit .....

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..... ng authority dated 6th May, 2021 for imposing the tax of ₹ 26,45,299/- and penalty of ₹ 37,84,829/- and further challenged the action of detention of the vehicles in question by the SGST authority. It is an admitted position that no further appellate forum is now available to the petitioners against the impugned order of the appellate authority and the petitioners have no forum for rem .....

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..... two weeks from date and if such deposit is made respondent concerned shall release the seized vehicles in question along with goods within three days from making such deposit subject to compliance of formalities. So far as the main dispute of imposing tax and penalty, it cannot be adjudicated without calling for affidavits from the respondents. Let the respondents file affidavit-inoppositio .....

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