M/S Aarna Logistix And 04 Others vs. State Of U.P. And 03 Others
Held
The Court held that the present writ petition stood concluded in terms of the order passed by the Supreme Court in Special Leave Petition (C) No. 25291 of 2019. The Supreme Court's order was a common order designed to cover all cases of seizure during the relevant period, to obviate inconsistency in the application of law and to do away with multiple appeals. Therefore, the writ petition was dismissed. However, the Court granted liberty to the petitioners to institute and/or pursue the statutory remedy of appeal against the impugned order, provided they availed this remedy in accordance with law, to which the revenue had no objection. The ratio decidendi is that when a higher court has passed a conclusive order on an identical issue, a writ petition before a lower court on the same issue stands concluded by that order, but statutory remedies may still be pursued if permitted.
Facts
The petitioners, M/s Aarna Logistix and four others, filed a writ petition challenging a seizure order dated November 16, 2017, and a penalty notice dated November 28, 2017, issued under Section 129(3) of the U.P. GST Act by respondent no. 4. The revenue and state authorities submitted that an identical issue had been decided by the Supreme Court in Special Leave Petition (C) No. 25291 of 2019. The Supreme Court had passed a common order to dispose of all pending writ petitions before the High Court concerning seizures during the relevant period, to ensure consistency and avoid multiple appeals. The petitioners' counsel then sought permission to pursue the statutory remedy of appeal against the impugned orders.
Key Issues
1. Whether the present writ petition is maintainable in light of the Supreme Court's order in Special Leave Petition (C) No. 25291 of 2019, which disposed of identical matters concerning seizure orders during the relevant period? Petitioner's contention: The petitioners sought permission to pursue the statutory remedy of appeal against the impugned seizure and penalty orders, implying a desire to avail alternative legal recourse. Revenue/State's contention: The revenue and state authorities submitted that the matter was concluded by the Supreme Court's order in SLP (C) No. 25291 of 2019, which directed the disposal of all pending writ petitions on similar issues. They had no objection to the petitioners availing the statutory remedy if done in accordance with law.
Sections Cited
Section 129(3)
AI-generated summary — verify with the full judgment below
Court No. - 3 Case :- WRIT TAX No. - 436 of 2018 Petitioner :- M/S Aarna Logistix And 04 Others Respondent :- State Of U.P. And 03 Others Counsel for Petitioner :- Shubham Agrawal Counsel for Respondent :- C.S.C.,Anant Kumar Tiwari,Gyan Prakash Hon'ble Naheed Ara Moonis,J. Hon'ble Saumitra Dayal Singh,J.
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.
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).
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
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