Writ petition challenging detention order dismissed for failure to comply with court procedures.

The High Court dismissed the writ petition challenging a detention order and subsequent tax and penalty determination due to the petitioner's failure to comply and file a reply. The Court held that discretionary jurisdiction could not be exercised under Article 226 of the Constitution, leading to the dismissal of the petition. However, the judgment clarified that the petitioner still had the right to pursue a statutory appeal as per the law.

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Issues:
Detention order challenge, show cause notice service, reply filing failure, tax and penalty determination, compliance failure, exercise of discretionary jurisdiction, dismissal of writ petition, right to prefer statutory appeal.

Detention Order Challenge:
The case involves a challenge to a detention order dated 11th September, 2019, issued by the Assistant Commissioner (Mobile Squad)-2, Kanpur. The detention order was followed by a show cause notice on the same date, which was duly served under section 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017, upon the driver of the vehicle.

Failure to File Reply:
Despite a specific date fixed for filing a reply to the show cause notice, the petitioner failed to submit any response by the due date of 18th September, 2019. This non-compliance led to the passing of an order under section 129(3) of the Act, determining the amount of tax and penalty for the release of the goods and vehicle, which amounted to Rs. 28,53,563.64.

Compliance Failure and Dismissal of Writ Petition:
The order demanding tax and penalty was sent by Registered Post on 30th September, 2019, but as of the judgment date, there had been no compliance with the order. The Court held that due to the non-compliance and the facts of the case, the discretionary jurisdiction under Article 226 of the Constitution of India could not be exercised to grant the reliefs sought by the petitioner. Consequently, the writ petition was dismissed.

Right to Prefer Statutory Appeal:
Although the writ petition was dismissed, the judgment clarified that the dismissal did not prevent the writ petitioner from exercising the right to prefer any statutory appeal, if available under the law. This provision ensures that the petitioner retains the option to pursue further legal remedies through the appropriate statutory appeal process.

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