TMI Blog2020 (10) TMI 435X X X X Extracts X X X X X X X X Extracts X X X X ..... ition. For example, the petitioner, as noted, had contended that the segregation of the stock of rice in different qualities was for internal purpose and not for marking at the time of sale. When the raiding party had found stock of packaged rice carrying registered marks, the defence of the petitioner was that the same was old stock sold prior to 22.09.2017 but returned due to quality disputes which was still lying in the godown. We are not commenting on whether such defences are genuine or not. The order passed by the adjudicating authority takes to account the background of the case, refers to the case of the department in issuing of notice, records the stand of the petitioner in opposition, records in detail the contentions of the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Companies Act and is engaged in manufacturing, packaging and supply of Non-Basmati rice. On 17.07.2018 the CGST officers visited the premises of the petitioner and seized 3204 rice bags under a seizure memo. On the premise that the petitioner had evaded payment of GST, the department issued a show-cause notice dated 12.03.2019. Case of the department was that the petitioner was selling packaged marked rice with registered trademark which activity, after 22.09.2017 was subject to Central as well as State GST which the petitioner had not paid. Under the show-cause notice, therefore, the petitioner was called upon to state why the unpaid GST not be recovered from the petitioner on the seized value of the rice stock as well as on the sale of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emand for payment of tax with interest and penalty. He offered an option to the petitioner to pay reduced penalty provided the petitioner accepts the demand for payment of tax with interest. 5. It is this order which the petitioner has challenged in the present petition. Having heard learned counsel for the petitioner and having perused the documents on record, we are not inclined to entertain this petition on the short ground of availability of alternative remedy. It is undisputed that against the impugned order statutory appeal is available. It is well settled through series of judgments of the Supreme Court and various High Courts that in taxing statutes where the orders passed by the competent authority are subjected to appeal mechan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ale. When the raiding party had found stock of packaged rice carrying registered marks, the defence of the petitioner was that the same was old stock sold prior to 22.09.2017 but returned due to quality disputes which was still lying in the godown. We are not commenting on whether such defences are genuine or not. But what we are commenting on is that these are highly disputed questions of facts which must be examined by the appellate authority and not by the Court in a writ petition. 7. The order passed by the adjudicating authority takes to account the background of the case, refers to the case of the department in issuing of notice, records the stand of the petitioner in opposition, records in detail the contentions of the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X
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