TMI Blog2023 (5) TMI 965X X X X Extracts X X X X X X X X Extracts X X X X ..... g perused the record, in the context of a fiscal statute where statutory remedy of appeal is available and issue of jurisdiction arises not by way of inherent and complete lack of jurisdiction but because of facts that the petitioner alleges exist, as are doubted by the revenue authority, we do not find it an appropriate case to offer interference at this primary stage. Once statutory remedy of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le Pritinker Diwaker , Chief Justice And Hon'ble Saumitra Dayal Singh , J. For the Petitioner : Vishwjit For the Respondent : C.S.C. ORDER Heard Sri J.S. Bedi along with Sri Vishwjit, learned counsel for the petitioner, Sri Ankur Agarwal, learned Standing Counsel for the State. Challenge has been raised to the action taken by the revenue authorities to detain the goods, n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was a fake document. This allegation emerged on certain information received by the issuing authorities that the registration of the consigner, Deep Traders had been suspended and its purchase were also doubtful. Yet, service of notice is admitted. Copy of the notice (MOV-2) dated 14.04.202 has also been annexed to the writ petition. It was served on the petitioner, on 23.04.2023. Accordingly, ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ord, in the context of a fiscal statute where statutory remedy of appeal is available and issue of jurisdiction arises not by way of inherent and complete lack of jurisdiction but because of facts that the petitioner alleges exist, as are doubted by the revenue authority, we do not find it an appropriate case to offer interference at this primary stage. Once statutory remedy of appeal is provid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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