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of <h1>Legal Challenge Dismissed: Delay Condoned, Alternative Remedies Preserved for Petitioner Seeking Justice</h1> <h3>ADDITIONAL COMMISSIONER GRADE-2, (APPEAL) & ANR. Versus S/S DINESH KUMAR PRADEEP KUMAR</h3> SC granted condonation of delay and dismissed the special leave petition without interfering with the lower court's judgment. While dismissing the ... Validity of assessment order - excess stock - confiscation of goods on the basis of eye measurement - it was held by High Court that 'This Court on various occasions has held that if the excess stock was found then the proceedings under Sections 73 & 74 of the UPGST Act will come into play and not proceedings under Section 130 read with Rule 122 of the Act.' - HELD THAT:- There are no reason to interfere with the impugned judgment; hence, the present special leave petition is dismissed. The Supreme Court of India, through the Hon'ble Chief Justice and Hon'ble Mr. Justice Sanjay Kumar, after hearing counsel for the petitioner and noting absence of respondent representation, granted condonation of delay. The Court declined to interfere with the impugned judgment and accordingly dismissed the special leave petition. However, it clarified that this dismissal 'will not come in the way of the petitioners in taking recourse to appropriate remedies in accordance with law.' All pending applications stand disposed of.
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