K R International And Anr. vs. Govt. Of Nct Of Delhi And Anr.
Held
The Court noted the submission by the revenue that the show cause notice issued to the driver under Section 129(B) of the Central Goods and Services Tax Act, 2017, had been adjudicated on August 22, 2019, after affording an opportunity to the petitioners. The revenue also tendered the adjudication order and related documents. The Court was informed that the petitioners had adequate statutory remedies concerning the adjudication order and for seeking the release of the goods. Based on this, the counsel for the petitioner sought leave to withdraw the petition with liberty to take appropriate steps. The Court, therefore, dismissed the petition as withdrawn.
Facts
The petitioners, K R International and another, filed a writ petition before the Delhi High Court challenging an action by the respondents, Government of NCT of Delhi and another authority. The petition was filed in relation to goods detained under Section 129(B) of the Central Goods and Services Tax Act, 2017. The revenue, represented by Mr. Satya Kam, informed the court that the show cause notice issued to the driver had been adjudicated on August 22, 2019, after granting an opportunity to the petitioners. The revenue provided the adjudication order and related documents to the petitioners' counsel. The petitioners were informed that they had adequate statutory remedies against this order and for the release of the goods.
Key Issues
1. Whether the petitioners have an adequate statutory remedy against the adjudication order dated August 22, 2019, passed under Section 129(B) of the Central Goods and Services Tax Act, 2017, and for the release of detained goods? Petitioner's contention: The petitioners sought to withdraw the petition with liberty to take appropriate steps, implying they acknowledged the existence of remedies but wished to pursue them outside the writ jurisdiction. No specific arguments were recorded against the existence of statutory remedies. Revenue's contention: The revenue argued that the adjudication order dated August 22, 2019, had been passed, and the petitioners possessed adequate statutory remedies against this order and for the release of the goods. They submitted the adjudication order and supporting documents.
Sections Cited
Section 129(B)
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Cause title — parties, addresses and appearances
O R D E R % 27.08.2019
Mr. Satya Kam, learned counsel for the Respondents who appears on advance notice at the outset submits that the show cause notice issued to the driver under Section 129 (B) of the Central Goods and Services Tax Act, 2017, has since been adjudicated after grant of opportunity to the petitioners, vide order dated 22.08.2019. Mr. Satya Kam has tendered a complete set of documents in this regard including the order dated 22.08.2019 to learned counsel for the Petitioner. The Petitioner has adequate statutory remedy in respect of the said order dated 22.08.2019 and also remedy of seeking of release of the goods. Counsel for the Petitioner seeks leave to withdraw the petition with liberty to take appropriate steps.
Dismissed as wit
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