2023 (5) TMI 965

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..... edi 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, namely, aluminum wire rod described, being transported from Delhi to Punjab through State of U.P. Petitioner further claims, the said goods were accompanied with valid Tax Invoice i .....

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..... s 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, order is disclosed to have been passed on 30.04.2023 In such circumstances, it is the grievance of the petitioner, neither the U.P. State authorities have any jurisdiction to detain and .....

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..... e 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 provided, it does not become a matter of choice with the assessee to approach either the appellate authority or the High Court in its exercise of extra ordinary jurisdiction under Article 226 of .....

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