2023 (5) TMI 678

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..... ct 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 to be made and evidence to be appreciated before any firm conclusion may be reached. Further, in face of the petitioner having availed two statutory remedies, there are no justi .....

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..... : Shyam Singh Somvanshi , Alok Kumar Mishra For the Respondent : 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 .....

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..... ver proceeded against by the Custom authorities. On such fact and submission, 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 har .....

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..... While such submissions have been advanced by the parties, we decline to offer any 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 descr .....

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..... n time and proceed on merits and decide the same in accordance with law. 6. At last 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. .....

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