Heard Sri Pranjal Shukla, learned counsel for the petitioner, learned Standing Counsel for the State-respondent and learned counsel for the respondent nos. 2 and 3.
This writ petition has been filed praying for the following reliefs:-
i) Issue a writ or direction or pass an order in the nature of certiorari quashing the impugned show cause notice in GST Mov-6 & MOV-07 dated 29.04.2022, issued by the Assistant Commissioner, Mobile Squad-2, Sector-3, Commercial Tax, Meerut, i.e., the respondent no.3 (Annexure no.08 & Annexure No. 09) to the writ petition);
ii) Issue a writ or direction or pass an order in the nature of mandamus directing the respondents to forthwith release of goods of the petitioner detained vide form GST Mov-06, alongwith the vehicle in question;
iii) Issue a writ or direction or pass an order in the nature of mandamus restraining the respondents from resorting to any coercive measure against the petitioner pursuant to the impugned orders;
iv) Issue a writ or direction or pass an order in the nature of mandamus directing the Commissioner, Commercial Tax, Lucknow, i.e., the respondent no.2, to issue a circular to all the Officers of the Mobile Squad in the State not to unnecessarily harass the dear while transporting the goods accompanying with valid and requisite documents;
v) To issue a writ or direction or pass an order in the nature of mandamus directing respondents to decide the representation of the petitioner dated 30.04.2022 (Annexure No.10 to this writ petition) made to the Commissioner, Commercial Tax, Lucknow , i.e., the respondent no.2, as expeditiously as possible;
vi) Issue any other suitable writ or direction or pass an order as this Hon’ble Court may deem fit or proper in the facts and circumstances of the case; and
vii) Award costs of the writ petition to the petitioner.”
Learned Standing Counsel states on instructions that an order under Section 129 (1)(b)/129 (3) of CGST Act, 2017 read with IGST Act, has been passed on 14.05.2022, pursuant to the impugned notice. The order is appealable under Section 107 of the Act, 2017.
In view of the aforesaid and without expressing any opinion on merits of the case of the petitioner, this writ petition is dismissed, leaving it open for the petitioner to avail such remedy of appeal against the order dated 14.05.2022, if so advised.