https://www.taxtmi.com/caselaws?id=779992 HC dismissed the writ petition under Article 226 seeking to set aside a recovery notice issued pursuant to an adjudication order, holding the petition devoid of merit. The court noted the contention that proceedings under Section 130 CGST were invalid due to prior Customs seizure had been addressed by the adjudicating authority and the petitioner's appeal was dismissed on 07.12.2023; no further statutory appeal has been filed. A collateral criminal miscellaneous application was withdrawn. The petitioner cannot revive that ground before the HC in absence of any legal provision barring the recovery action, and the petition is dismissed. en-us Wed, 08 Oct 2025 00:00:00 +0530 Thu, 16 Oct 2025 08:30:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779992 HC dismissed the writ petition under Article 226 seeking to set aside a recovery notice issued pursuant to an adjudication order, holding the petition devoid of merit. The court noted the contention that proceedings under Section 130 CGST were invalid due to prior Customs seizure had been addressed by the adjudicating authority and the petitioner's appeal was dismissed on 07.12.2023; no further statutory appeal has been filed. A collateral criminal miscellaneous application was withdrawn. The petitioner cannot revive that ground before the HC in absence of any legal provision barring the recovery action, and the petition is dismissed. Case-Laws GST Wed, 08 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779992