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2022 (9) TMI 619 - HC - VAT and Sales TaxMaintainability of petition - appealable orders - stay on auction proceedings - whether goods being unloaded/stored was not the place where the products were intended to be transported the goods? - seizure of such goods - HELD THAT:- Admittedly, the impugned orders passed are appealable under Section 107 of the KGST Act/CGST Act and the petitioner has an alternative efficacious remedy of appeal. Hence, the writ petition is liable to be dismissed reserving liberty to the petitioner to approach the Appellate Authority in accordance with law. However, taking into consideration that 06.07.2002 is fixed as date for opening of bids, if some interim protection is not granted to the petitioner, the entire proceedings and the appeal it may file challenging the impugned orders would become infructuous. The writ petition is dismissed reserving liberty to the petitioner to approach the appropriate forum and challenge the impugned orders in accordance with law.
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