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2022 (6) TMI 196 - HC - GSTDirecting release of the petitioners’ vehicle - Levy of maximum penalty of 50% of the value of the goods or 200% tax payable, whichever is higher - petitioners submitted sufficient documents to raise a prima facie presumption of the petitioners being the owner of the goods - HELD THAT:- Since factual disputes, in respect of the authenticity of the ownership of the petitioners, and the legal question as to the applicability of the Central and the State Acts parallelly or one, in exclusion of the other, have been raised, such adjudication would be de hors the scope of the present appeal. Since it is within the domain of the first Court of learned single Judge, while deciding the writ petition, to adjudicate such questions on merits, even if the single Judge assumes jurisdiction in the teeth of availability of an alternative remedy by way of appeal, it is not intended to usurp such jurisdiction of the learned single Judge in the present appeal, which has been preferred against an interlocutory order. There are no error in the impugned order to justify interference in an intra-court appeal. Application dismissed.
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