TMI Blog2022 (6) TMI 94X X X X Extracts X X X X X X X X Extracts X X X X ..... order of the Supreme Court clearly indicates to the contrary. Thus, it was provided by the Supreme Court that in compliance of its order, the revenue authority shall necessarily make compliance within a period of four weeks. It remained for the State authorities to have correctly apprised the Supreme Court, at that stage, itself that the remedy of appeal had been lost by most of the assessees. This Court cannot turn a blind eye to the harsh facts and their consequence, as have been noted above. Accordingly, a query was put to the learned Chief Standing Counsel, today, if the State would waive its objection as to limitation, in these circumstances. Sri K.R. Singh, learned Chief Standing Counsel has fairly stated, since the circumstanc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. At that stage, the petitioner had approached this Court and filed Writ Tax No. 215 of 2018, wherein the petitioner raised challenge to the penalty, amongst others on the ground - the requirement of e-way bill to accompany the goods was not in place in the State of U.P., at the relevant time. 5. Though, the interim order does not make any recital of such ground, a Division Bench of this Court had passed the below quoted order on 22.02.2018 : The goods of the petitioner were being carried from Sonipat to NOIDA and have been seized on the basis of certain alleged irregularities found in the documents accompanying with the goods. Learned Standing Counsel prays for and is granted one month's time to file a counter affidavi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... U.P. Ors. Vs. M/S Kay Pan Fragrance Pvt. Ltd) . It now transpires, in those proceedings, the State filed an affidavit in compliance of certain orders passed by the Supreme Court dated 08.11.2019 including therein a list of 284 writ petitions before this Court that had been disposed of on the date of compliance made by the State (before the Supreme Court). Further, a list of 306 cases that were pending on the date of compliance thus made by the revenue authorities, was also provided. 10. In the first list thus provided, the description of the petitioner's case finds mention at serial no. 106. 11. It is also on record, the petitioner was not heard before the Supreme Court upon such affidavit filed by the State revenue authorities ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paying the applicable tax amount in cash, which is contrary to the said provision. 11. In our opinion, therefore, the orders passed by the High Court which are contrary to the stated provisions shall not be given effect to by the authorities. Instead, the authorities shall process the claims of the concerned assessee afresh as per the express stipulations in Section 67 of the Act read with the relevant rules in that regard. In terms of this order, the competent authority shall call upon every assessee to complete the formality strictly as per the requirements of the stated provisions disregarding the order passed by the High Court in his case, if the same deviates from the statutory compliances. That be done within four weeks without a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s were drawn up and explanation was not considered by the respondent authorities. 16. At that stage, the petitioner preferred an appeal against the original order dated 09.02.2018 passed under Section 129(3) of the Act, creating the demand of tax and penalty. That appeal was filed on 17.06.2020. It has been dismissed as time barred by order dated 22.11.2021. 17. In such circumstances, the matter was heard at some length, on the last two dates. On the last date, Sri M.C. Chaturvedi, learned Additional Advocate General had assisted the Court. He had prayed and had been granted time to obtain further instructions in the matter such that the piquant situation that has arisen upon orders passed by two Constitutional Courts namely, this Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Supreme Court to render the assessees remediless or to take away their right of appeal. In fact the order of the Supreme Court clearly indicates to the contrary. Thus, it was provided by the Supreme Court that in compliance of its order, the revenue authority shall necessarily make compliance within a period of four weeks. 20. It remained for the State authorities to have correctly apprised the Supreme Court, at that stage, itself that the remedy of appeal had been lost by most of the assessees. 21. Be that as it may, this Court cannot turn a blind eye to the harsh facts and their consequence, as have been noted above. Accordingly, a query was put to the learned Chief Standing Counsel, today, if the State would waive its objecti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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