Anil Agency vs. State Of U.P. And 3 Ors
(Allahabad High Court, Uttar Pradesh)

Case Law
Petitioner / Applicant
Anil Agency
Respondent
State Of U.P. And 3 Ors
Court
Allahabad High Court
State
Uttar Pradesh
Date
Sep 13, 2021
Order No.
Writ Tax No. – 352 of 2018
TR Citation
2021 (9) TR 4669
Related HSN Chapter/s
N/A
Related HSN Code
N/A

ORDER

1. Heard Sri Rishi Raj Kapoor, learned counsel for the petitioner and Sri A.C. Tripathi, learned Standing Counsel for the State.

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

“Issue a writ, order or direction in the nature of certiorari, quashing the Seizure order No. 434 dated 15.02.2018 (Annexure No. 5 of this Writ Petition) passed by respondent no.4 under Section 129(1) of the U.P. GST Act 2017 and consequential notice No. 433 dated 15.02.2018, issued by respondent no. 4 under Section 129(3) of U.P. GST Act, 2017 (Annexure No.6 of this writ petition).”

3. At the outset, learned Standing Counsel for the State has 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 Rishi Raj Kapoor, learned counsel for the petitioner prays that the petitioner 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 State 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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