9911796707
TMI Blog2023 (5) TMI 678X X X X Extracts X X X X X X X X Extracts X X X X ..... t : A.S.G.I., Amit Mahajan , C.S.C. ORDER 1. Heard Sri Shyam Singh Somvanshi, learned counsel for the petitioners and Sri Amit Mahajan, learned counsel appearing for the Revenue Department. Though counter affidavit is awaited, matter has been heard upon preliminary objection raised by learned counsel for the revenue. 2. Challenge has been raised to the order dated 21.03.2023. It has been vehem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , it has further been urged, proceedings, if any, under the GST laws may have been drawn up against the consigner at Mizoram and not against the present petitioners, who is only the first purchaser of the goods inside the country. Thus, the petitioners claim no role played in the transaction. They have been unnecessary harassed. 3. On the other hand, learned counsel appearing for the revenue cont ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y interference in exercise of the extra ordinary jurisdiction under Article 226 of the Constitution. This being a dispute arising under fiscal statute involving questions of fact as to whether goods had been imported from outside the country or had originated within the country and whether they had been correctly described in the invoice document or not, those issues would require fact enquiries t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st it has been submitted by learned counsel for the petitioners that filing of such appeal would invite onerous condition of pre-deposit. It is of no consequence, insofar as right of appeal is statutory and often hedged with similar condition. Those are for the assessee to comply to avail the remedy of appeal.
7. The writ petition is disposed of, accordingly. X X X X Extracts X X X X X X X X Extracts X X X X
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