TMI Blog2023 (10) TMI 99X X X X Extracts X X X X X X X X Extracts X X X X ..... e consideration of the objections of the petitioner taken before him. There are no procedural impropriety committed by the respondent No. 2 in passing the impugned order. This is not a fit case where the statutory remedy of Appeal under Section 107 of the UPGST Act, 2017/CGST Act, 2017 can be bypassed. All the writ petitions are accordingly dismissed on the ground of availability of alternative remedy. However, liberty is granted to the petitioner to file an appeal under Section 107 of the Act before the Appellate Authority within a period of three weeks from today. - Hon'ble Pritinker Diwaker, Chief Justice And Hon'ble Ashutosh Srivastava, J. For the Petitioner : Pooja Talwar For the Respondent : C.S.C. ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h and seizure proceeding was undertaken at the business premises of the petitioner on 19.7.2019 by the respondent No. 1 in continuation of action taken on M/s Kay Pan Fragrances Pvt. Ltd., Ghaziabad and M/s Mahaveer Trading Co. on the basis of adverse information issued by the Special Task Force (STF) Commercial Tax, Lucknow in respect to the misuse of the e-way bills by the said firms. The petitioner has not made any inward supplies from either of the two firms and in absence of any transactions done with the said firms, no adverse inference could have been drawn against the petitioner. The petitioner was issued a show cause notice dated 3.12.2022 for the period July, 2017 to March, 2018 in Form DRC-01 under Section 74 read with 122 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ankur Agarwal, learned counsel for the respondents has argued that the impugned order does not suffer from any infirmity warranting any interference by this Court. All the grounds raised in the writ petition were raised before the respondent No. 2 which have been dealt with and only after considering all aspect of the matter, the order dated 28.6.2023 has been passed. There is no procedural impropriety committed by the respondent No. 2 so as to invite interference under Article 226 of the Constitution. Moreover, the petitioner has an efficacious alternative remedy of filing an appeal under Section 107 of the UPGST Act, 2017/CGST Act, 2017 and as such the writ petition is not maintainable. Reliance upon the decision rendered by the Apex Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gned order. 8. In our opinion, this is not a fit case where the statutory remedy of Appeal under Section 107 of the UPGST Act, 2017/CGST Act, 2017 can be bypassed. All the writ petitions are accordingly dismissed on the ground of availability of alternative remedy. However, liberty is granted to the petitioner to file an appeal under Section 107 of the Act before the Appellate Authority within a period of three weeks from today. 9. In the eventuality of the petitioner filing the appeal within the time allowed by this Court, the Appellate Authority shall proceed to decide the same on merits ignoring the aspect of limitation after giving due opportunity of personal hearing to the petitioner in accordance with law. - - TaxTMI - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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