Aarna Logistix And Others vs. State Of U.P. And Others
(Allahabad High Court, Uttar Pradesh)

Case Law
Petitioner / Applicant
Aarna Logistix And Others
Respondent
State Of U.P. And Others
Court
Allahabad High Court
State
Uttar Pradesh
Date
Sep 8, 2021
Order No.
Writ Tax No. – 436 of 2018
TR Citation
2021 (9) TR 4639
Related HSN Chapter/s
N/A
Related HSN Code
N/A

ORDER

1. Heard Sri Subham Agrawal, learned counsel for the petitioners, Sri V.K. Pandey, learned counsel for the Revenue and Sri B.P. Singh Kachhwaha, learned Standing Counsel for the State -Authority.

2. Present petition has been filed for the following relief;

“(b) Certiorari quashing the seizure order dated 16.11.2017 (Annexure No.2 to the writ petition) and the penalty notice under Section 129(3) of U.P. GST Act dated 28.11.2017 issued by respondent no.4. (Annexure No.3 to the writ petition).

3. At the outset, learned counsel for the Revenue and learned Standing Counsel for the State Authority have 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 following order;

“In view of this order, all the Writ Petitions pending before the High Court, list whereof has been furnished in the affidavit are deemed to have been disposed of accordingly. We have passed this common order to cover all cases of seizure during the relevant period, to obviate inconsistency in application of Law and also to do away with multiple appeals required to be filed by the State/assessee to assail the unstable orders/directions passed by the High Court in subject writ petition(s) referred to in the affidavit filed by the State before this Court.”

4. Thus, the matter stands concluded in terms of the order passed by the Supreme Court.

5. Sri Subham Agrawal, learned counsel for the petitioners prays that the petitioners may be permitted to institute and/or pursue the statutory remedy of appeal against the order impugned in the present petition.

6. Learned counsel for the Revenue 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 with aforesaid liberty.

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