Rvm Cycle Pvt Ltd vs Commissioner Commercial Taxes ...
2022 Latest Caselaw 14159 ALL

HIGH COURT OF JUDICATURE AT ALLAHABAD
 
 

?Court No. - 39
 

 
Case :- WRIT TAX No. - 1255 of 2022
 

 
Petitioner :- Rvm Cycle Pvt Ltd
 
Respondent :- Commissioner Commercial Taxes U.P. Lucknow And Another
 
Counsel for Petitioner :- Pooja Talwar
 
Counsel for Respondent :- C.S.C.
 

 
Hon'ble Mrs. Sunita Agarwal,J.

Hon'ble Vipin Chandra Dixit,J.

Heard Ms. Pooja Talwar, learned counsel for the petitioner, Sri Neeraj Kumar Singh, learned counsel appearing for the respondent-revenue.

The petitioner herein is challenging the seizure order dated 10.9.2022 and as also the order dated 14.9.2022 passed under Section 129(3) of the State Goods & Services Tax Act, 2017, whereby penalty has been imposed upon the petitioner after the seizure of the goods in transit.

Against the order impugned, the petitioner has a remedy of filing appeal under Section 107 of Uttar Pradesh Goods and Services Tax Act, 2017.

The contention of the learned counsel for the petitioner is that the reply of the show cause notice dated 10.9.2022 submitted by the petitioner has not been dealt with properly while imposing the penalty upon the petitioner vide order dated 14.9.2022. The order impugned cannot be examined within the scope of writ jurisdiction, in as much as, the effective remedy in the shape of appeal is available to the petitioner to take all objections placed here.

The reliance placed by the learned counsel for the petitioner on a Division Bench judgment of this Court in the case of M/s Gobind Tobacco Manufacturing Company and another Vs. State of U.P. and 2 others, reported in 2022 U.P.T.C. (111) 1080, is of no help to the petitioner for the findings of fact recorded in the order dated 14.9.2022.

For the aforesaid, the writ petition is found devoid of merits and is dismissed, accordingly.

Order Date :- 30.9.2022

Kpy