TMI Blog2021 (9) TMI 724X X X X Extracts X X X X X X X X Extracts X X X X ..... ourt in THE STATE OF UTTAR PRADESH ORS. VERSUS M/S KAY PAN FRAGRANCE PVT. LTD. [ 2019 (12) TMI 95 - SUPREME COURT] where it was held that There are no hesitation in observing that the High Court in all such cases ought to have relegated the assessees before the appropriate Authority for complying with the procedure prescribed in Section 67 of the Act read with Rules as applicable for release ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act 2017 and consequential notice No. 433 dated 15.02.2018, issued by respondent no. 4 under Section 129(3) of U.P. GST Act, 2017 (Annexure No.6 of this writ petition). 3. At the outset, learned Standing Counsel for the State has submitted that in identical matter the issue travelled to the Supreme Court as Special Leave Petition (C) No.25291 of 2019 , wherein the Supreme Court passed the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and/or pursue the statutory remedy of appeal against the order impugned in the present petition. 6. Learned counsel for the State would have no objection to the same, if that remedy has been or is availed in accordance with law. 7. In view of such facts, the present proceedings are found to have been terminated by the Supreme Court. 8. Accordingly, present petition is dismissed wi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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