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TMI Blog2024 (7) TMI 1104X X X X Extracts X X X X X X X X Extracts X X X X ..... eal - Appeal against order under CGST/SGST Act - adjudication on the refund application - HELD THAT:- At the time of seizure of the goods by the authorities under the CGST/SGST Act, there was an option for the appellant to either pay the amounts demanded and avoid an adjudication or to contest the seizure and insist on an adjudication order. For reasons best known to him, he chose to make the paym ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SANKARAN NAMBIAR AND HONOURABLE MR. JUSTICE SYAM KUMAR V.M. For the Appellant : BY ADVS. SRI.AJI V.DEV, SRI.ALAN PRIYADARSHI DEV, SRI.K.C.MOHANDAS, SRI.S.SAJEEVAN For the Respondents : By Sr. Government Pleader Sri. V.K. Shamsudheen. JUDGMENT DR. A.K. JAYASANKARAN NAMBIAR, J. This Writ Appeal is preferred against the judgment dated 18.03.2024 of the learned Single Judge in WP(C). No. 7720 of 2024. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wo years later, which came to be rejected on the ground of delay, vide Ext. P12 order. Without impugning the said appellate order, the appellant approached this Court through the Writ Petition aforementioned on the specious contention that he had erroneously preferred an appeal against Ext. P5 order dated 18.12.2017 whereas he ought to have insisted on an adjudication order without remitting the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal preferred against Ext. P5 order was not maintainable, and hence the respondents have to now pass a final order as envisaged under Section 129 against which alone he needs to pursue his appellate remedy if need be. 5. We are afraid, we cannot accept the submissions of the learned counsel for the appellant. At the time of seizure of the goods by the authorities under the CGST/SGST Act, there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellate Authority. For this curious predicament, we find that the appellant is solely to blame. At this stage of the proceedings, where this appeal is filed more than 7 years after the release of the goods to the appellant, we see no reason to take a view different from that of the learned Single Judge, who in our view rightly dismissed the Writ Petition. 6. The Writ Appeal fails and is accordingly ..... X X X X Extracts X X X X X X X X Extracts X X X X
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