Chandra Bhateja vs. State Of U.P. And Another
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Court No. - 3 Case :- WRIT TAX No. - 605 of 2021 Petitioner :- Chandra Bhateja Respondent :- State of U.P. and Another Counsel for Petitioner :- Manoj Kumar Singh,Rakesh Pathak Counsel for Respondent :- C.S.C.
Hon'ble Naheed Ara Moonis,J.
Hon'ble Saumitra Dayal Singh,J.
Heard Sri Manoj Kumar Singh, learned counsel for the petitioner and Sri Manu Ghildyal, learned counsel for the respondents.
Undisputably, the confiscation orders dated 13.1.2021 & 14.1.2021 are appealable under Section 107 of U.P. GST Act, 2017.
In view of that statutory remedy and factual nature of the dispute, we are not inclined to interfere on the merits of the case under Article 226 of the Constitution of India, leaving it open to the petitioner to pursue the statutory remedy as available to the petitioner.
Dismissed.
Order Date :- 24.8.2021 M. Tariq
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