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2019 (1) TMI 86 - HC - GSTSeizure of goods - imposition of penalty under Section 129(3) of UPGST Act - details of the purchasers/buyers situated at different places in Kanpur are incomplete, as has been mentioned both in invoices as well as in goods receipt - maintainability of petition - Held that:- There are several disputed question of facts involved in the present writ petition and in our opinion the same can be appropriately adjudicated by the authorities including the appellate authority - the petitioner has not disputed that the impugned order is appealable. There are no hesitation to dismiss the writ petition at this stage with liberty to the petitioner to approach the appropriate forum/appellate authority in accordance with law - petition dismissed.
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