Petitioner | M.S.A. Steel & Alloys (P). Ltd. |
Respondent | Asstt. Commr., Commercial Tax & Anr. |
Decision by | Allahabad High Court |
Date of order or Judgement | 23-June-2022 |
Citation no. | Writ Tax No. 845 of 2022 2022 (6) GSTPanacea 52 HC Allahabad |
Hon’ble Judge | Justice Sunita Agarwal |
Decision | In Favour of Revenue |
Exhaustive remedy to address all the grievances of the assessee is available by filing an appeal u/s 107. The Appellate Authority shall decide the appeal by passing a reasoned and speaking order, preferably within a period of three weeks.
Exhaustive Remedy to Address all the Grievances-Facts of the Case
Detention order passed under section 129(1) and 129(3) of the U.P.G.S.T. Act, 2017.
The dispute being raised herein is with regard to the seizure of goods as also the computation of penalty as per section 129 of the Act, 2017.
Against the orders impugned, the petitioner herein has a remedy of filing an appeal under section 107 of the Act, 2017.
Argument Before Court
Exhaustive Remedy to Address all the Grievances-Learned counsel for the petitioner states that the petitioner has an apprehension that the Adjudicatory Authority would proceed for sale of goods under section 129 (6) of the Act, 2017 in case the time taken in filing of the appeal and the decision thereon.
Allahabad High Court Held
Exhaustive Remedy to Address all the Grievances-The Hon’ble Allahabad High Court is in view of the assertions made hereinabove, the writ petition is disposed of with the observations that, in case, the petitioner files an appeal by complying the conditions of section 107 of the Act, 2017 within a period of three days from today, the Appellate Authority shall decide the appeal strictly in accordance with law, by passing a reasoned and speaking order, preferably within a period of three weeks from the date of filing of the appeal.
The seized goods and the vehicle subject matter of dispute in the present writ petition, shall not be disposed of by the Adjudicatory Authority in view of the undertaking given above.
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M.S.A. Steel And Alloys Pvt. Ltd.
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