TMI Blog2019 (5) TMI 1649X X X X Extracts X X X X X X X X Extracts X X X X ..... r in accordance to law after providing proper opportunity of hearing to the petitioner. Learned Counsel for the petitioner, at this stage, submits that the petitioner will file an appeal within period of one week from today - In case the petitioner files an appeal within a period of one week, the authority concerned shall decide the appeal within a period of three weeks thereafter. Seizure of the goods/vehicle of the petitioner - HELD THAT:- The petitioner is directed to move appropriate application before the competent authority for release of goods/vehicle. If such an application is moved by the petitioner, we hope and trust that the competent authority shall release the goods/vehicle on furnishing the bank guarantee to the satisfac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the consignments of goods were carried by the requisite documents including tax invoice, e-way bills, builties and the declared value of such goods. The goods were checked and detained on 9.5.2019 and the respondents have proceeded and issued a notice under the Uttar Pradesh Goods and Services Tax Rules, 2017 (hereinafter referred to as Rules, 2017 ) to the petitioner. The petitioner by means of the present writ petition has challenged the detention order dated 9.5.2019 passed by the respondent No.3 as well as the penalty notice of the same date and also MOV-9 dated 17.5.2019 under Rule 129 (3) of Rules, 2017. Learned Counsel for the petitioner has also submitted that the petitioner has duly paid tax on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ribed cogent and satisfactory reasons to have exercised its jurisdiction in the facts of instant case. In light of the same, we are of the considered opinion that the Writ Court ought not to have entertained the Writ Petition filed by the assessee, wherein he has only questioned the correctness or otherwise of the notices issued under Section 148 of the Act, the re-assessment orders passed and the consequential demand notices issued thereon. We have heard learned Counsel for the parties and perused the record. From perusal of the writ petition, it is clear that the petitioner has challenged the penalty order against which he has an efficacious remedy under Section 107 of the Act of filing an appeal. The petit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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