TMI Blog2019 (7) TMI 1703X X X X Extracts X X X X X X X X Extracts X X X X ..... at there is no stay of operation of order dated 22-6-2019, the said authority would show cause why costs be not imposed. List on 19-7-2019 high up on the list. - Misc. Bench No. 19185 of 2019 - - - Dated:- 15-7-2019 - Ajai Lamba and Narendra Kumar Johari, JJ. Shri Sameer Gupta, Atul Krishna and Kushagra Dixit, Counsels, for the Petitioner. ORDER The petition seeks issuance of a writ in the nature of mandamus directing respondent No. 3 [Assistant Commissioner (Mobile Squad), Rai Bareli] to release the goods and vehicle of the petitioner, without demanding any security. 2. We have heard Learned Counsel for the petitioner and Shri Raj Baksh Singh, Learned Counsel for respondent/State. 3. It appears that the responden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng 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 the goods and all the documents have been handed over to the respondents and despite all the documents be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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 petitioner can raise all the plea as has been pleaded before us in the present writ petition before the competent authority in appeal, who shall consider the same and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of, accordingly. 4. In deference to the above extracted order, the petitioner preferred an appeal. The appellate authority vide order Annexure-2, dated 22-6-2019 accepted the plea of the petitioner and for reasons given, directed release of goods and truck. 5. Contention of Learned Counsel for the petitioner is that although an authority having competent jurisdiction passed order favouring the petitioner on 22-6-2019, the goods are not being released. It has been pleaded that the respondents have no jurisdiction to retain the goods/consignment and the truck after the appellate authority has passed order in favour of the petitioner. 6. We have specifically questioned Shri Raj Baksh Singh, Learned Counsel for the respondent/State, a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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