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TMI Blog2022 (6) TMI 94X X X X Extracts X X X X X X X X Extracts X X X X ..... no.4 under Section 129(3) of the U.P. GST Act, 2017 (hereinafter referred to as the 'Act') and; notice dated 07.12.2019 issued by the Assistant Commissioner (Incharge) Commercial Tax, Mobile Squad, Unit-10, Ghaziabad, proposing to initiate proceedings under Section 130 of the Act. 3. Briefly, it may be noted, earlier, the petitioner had been visited with an order passed under Section 129(3) of the Act dated 09.02.2018 providing for imposition of tax Rs. 5,35,335/- and equal amount of penalty on a transaction on import of goods. 4. At that stage, the petitioner had approached this Court and filed Writ Tax No. 215 of 2018, wherein the petitioner raised challenge to the penalty, amongst others on the ground - the requirement of e-way ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner, the case of the petitioner was covered by an earlier Division Bench pronouncement of this Court in M/S Godrej & Boyce Manufacturing Co. Ltd. Vs. State of U.P. & Ors., 2018 UPTC (100) 1206. 9. At the same time, in another matter pertaining to another assessee, with which the petitioner had no concern namely, M/S Kay Pan Fragrance Pvt. Ltd., the revenue authorities assailed the interim order passed by this Court, before the Supreme Court, in Special Leave Petition (C) No. 25291 of 2019 (State of U.P. & Ors. Vs. M/S Kay Pan Fragrance Pvt. Ltd). It now transpires, in those proceedings, the State filed an affidavit in compliance of certain orders passed by the Supreme Court dated 08.11.2019 including therein a list of 284 writ petitions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a provisional basis, upon execution of a bond and furnishing of a security, in such manner and of such quantum (even upto the total value of goods involved), respectively, as may be prescribed or on payment of applicable taxes, interest and penalty payable, as the case may be, as predicated in Section 67(6) of the Act. In the interim orders passed by the High Court which are subject matter of assail before this Court, the High Court has erroneously extricated the assessees concerned from paying the applicable tax amount in cash, which is contrary to the said provision. 11. In our opinion, therefore, the orders passed by the High Court which are contrary to the stated provisions shall not be given effect to by the authorities. Instead, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... State before this Court. Accordingly, the appeals are disposed of in the aforestated terms. All pending applications are also disposed of" 14. It is thereafter, on 07.12.2019, the impugned notice came to be issued to the petitioner by the Assistant Commissioner (Incharge) Commercial Tax, Mobil Squad, Unit-10, Ghaziabad. 15. It has been specifically pleaded by the petitioner that though it submitted a reply thereto (Annexure No. 12 to the writ petition), no further proceedings were drawn up and explanation was not considered by the respondent authorities. 16. At that stage, the petitioner preferred an appeal against the original order dated 09.02.2018 passed under Section 129(3) of the Act, creating the demand of tax and penalty. That app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ince, the petitioner and other similarly situated assessees had filed writ petition/s before this Court, all such assessee's had lost their right of appeal, in an ex-parte manner. 19. It is a settled principle in law - no party may be prejudiced by an act of Court. While, the Supreme Court set aside all the orders passed by this Court in different cases as were disclosed by the State in its compliance affidavit, it can never be accepted that it was the intention of the Supreme Court to render the assessees remediless or to take away their right of appeal. In fact the order of the Supreme Court clearly indicates to the contrary. Thus, it was provided by the Supreme Court that in compliance of its order, the revenue authority shall neces ..... X X X X Extracts X X X X X X X X Extracts X X X X
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