2018 (8) TMI 281

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....e is allowed to file the reply/counter affidavit. The contention of the learned counsel for the petitioner is that the entire seizure proceedings is invalid and without authority of law. Learned counsel for the petitioner has placed reliance on Government Orders and forms which are necessary to be used while taking the seizure proceedings including the detention of the vehicle. Learned counsel for the petitioner has submitted that admittedly it is an Inter- State transaction, therefore, the entire proceedings carried out under UP GST Act, by seizing authority, is illegal. He has further submitted that the impugned order is appellable under Section 112 of the CGST Act, before the Tribunal, but since the Tribunal is not constitute....

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....ser medical college being HLL Infra Tech Services Ltd. (Subsidiary of HLL Lifecare Ltd., A Govt. of India Enterprise) etc. It is submitted by the counsel for the petitioner that no discrepancy was noticed nor is found by the detaining authority while proceeded to pass the order under Section 129 (3) of the Act, asking the petitioner to pay sum of Rs. 27,54,681/- plus a penalty of the same amount for releasing of the seized goods and vehicles in question. It is submitted that initially the proceedings of seizure and penalty were challenged by the petitioner by way of Writ Petition No. 870 of 2018. However, the said writ petition was not be heard, hence the petitioner has no option but to file an appeal before the Additional Commissione....

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.... as Section 117 of the Act provides that any person aggrieved by the order passed by the State Bench or area Benches of Appellate Tribunal may file an appeal to the High Court. The High Court, therefore, will come in picture only when the appeals are decided by the Appellate Tribunal or any order is passed by the Appellate Tribunal. In the instant case, on account of non establishment of the Appellate Tribunal, the dealers or the parties aggrieved are approaching the High Court. The respondents must proceed forthwith in this regard. In this case, since the petitioner is a registered company and the purchaser is a Government of India Enterprise, this Court finds it proper and appropriate to protect the interest of parties to pass th....