2019 (5) TMI 1649

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..... the consignment of goods which were going from Kanpur (Uttar Pradesh) to Bihar. He has also challenged the authority of respondent No.3 who has adjudicated the penalty proceedings against the petitioner. Submission of the learned Counsel for the petitioner is that the petitioner is the seller of goods (pan masala and tobacco) and a registered dealer under GST having GSTIN 09AAFCM0306D1ZO. The goods are being sold by the petitioner to the registered buyers located in Bihar, which were being transported by the transporter, namely, Shri Pawan Carrying Corporation. Both the sellers and buyers are duly registered under GST. He further submits that the consignments of goods were carried by the requisite documents including tax invoice, e-way bil .....

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..... s available to the aggrieved person or the statute under which the action complained of has been taken itself contains a mechanism for redressal of grievance. A writ petition should not be entertained when statutory forum is created by law for redressal of such grievance. The relevant para-17 of Chhbil Dass Agarwal (supra) is reproduced as under : "In the instant case, neither has the writ petitioner assessee described the available alternate remedy under the Act as ineffectual and non-efficacious while invoking the writ jurisdiction of the High Court nor has the High Court ascribed 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 t .....

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..... Learned Standing Counsel does not also dispute the fact that the goods/vehicle of the petitioner can be released in accordance with Rule 140 of Rules, 2017. In the light of the above, 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 satisfaction of the authority concerned. The said exercise shall be completed within a period of one week from the date of moving the application by the petitioner for release of goods/vehicle. The writ petition stands disposed of, accordingly.
Case laws, Decisions, J .....

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