2020 (6) TMI 114

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....t Chandausi and on 13.09.2019 and 28.02.2020 at Barabanki (Annexure-1 and 2 to the writ petition). (a-i) Issue a writ, order or direction in the nature of mandamus directing the respondent no. 2 to transfer the adjudication of the case to an independent officer, who should not be an officer of the Moradabad and Ayodhya Zones of State GST. (a-ii) Issue a writ, order or direction in the nature of directing the respondent to not to take any coercive action against any officer, employee and director of the company till the time the proceeding is ongoing. (b) Issue a writ, order or direction in the nature of mandamus directing the respondent to release all the documents, assets and other material seized by them on 13.0....

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....interim orders passed by the High Court which are subjectmatter of assail before this Court, the High Court has erroneously extricated the assessees concerned from paying the applicable tax amount in cash, which is contrary to the said provision. In our opinion, therefore, the orders passed by the High Court which are contrary to the stated provisions shall not be given effect to by the authorities. Instead, the authorities shall process the claims of the concerned assessee afresh as per the express stipulations in Section 67 of the Act read with the relevant rules in that regard. In terms of this order, the competent authority shall call upon every assessee to complete the formality strictly as per the requirements of the stated p....

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.... of such goods, as contained in Section 67 of the Act read with Rule 141 of the relevant Rules. It has been further submitted by him that the petitioners should have approached the appropriate authority under Uttar Pradesh Goods and Services Tax Act, 2017 (in short "the Act") to ventilate their grievance. Per contra, learned counsel for the petitioners has submitted that "Mentha Oil" has been seized in the matter which is perishable in nature but the concerned authority has not yet exercised its power under Section 67 of the Act (in short "the Act, 2017"). While rebutting the contention made by the learned counsel for the petitioners, learned Standing Counsel has stated that "Mentha Oil" is not perishable in nature and it has not been....