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2022 (8) TMI 47 - HC - GSTSeizure of goods alongwith vehicle - seeking direction to respondent no. 3 to make available the copy of the order passed under Section 129(3) in due compliance of Section 129(4) of the U.P. Goods and Services Tax Act pertaining to the seizure of goods covered by notice dated 21.01.2022 issued under Section 129(3) of the U.P. Goods and Services Tax Act - seeking consequential orders under Section 129(3) of the U.P. Goods and Services Tax Act after affording an opportunity of hearing to the petitioner - HELD THAT:- Admittedly a notice under Section 129(3) of the CGST Act was issued by the respondent no. 3 to the petitioner. Pursuant thereto the petitioner deposited the amount on his own in form GST DRC-03 and intimated it to the respondent no. 3. Therefore, the respondent no. 3 has issued an order in form GST DRC-05. Thus, proceedings in respect of the aforesaid notice under Section 129(3) of the CGST Act stood concluded in terms of mandate of sub-section (5) of Section 129. Hence, relief sought by the petitioner cannot be granted since the matter is concluded as per legislative mandate. Once the proceedings in respect of notice under Section 129(3) of the Act stood concluded in terms of Section 129(5) of the Act read with Rule 142(3) of the Rules, no mandamus can be issued to the respondent no. 3 to pass an order under Section 129(3) of the CGST/UPGST/IGST Act. The contention of the petitioner that a copy of the order under Section 129(3) of the CGST/UPGST/IGST, Act be provided to him, is wholly misconceived inasmuch as the proceedings stood concluded in terms of sub-section (5) of Section 129 read with Rule 142 (3) of the Rules and, therefore, no mandamus contrary to law can be issued in exercise of powers conferred under Article 226 of the Constitution of India. Petition dismissed.
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