2019 (7) TMI 1703

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.... 3. It appears that the respondents seized a consignment of goods going from Kanpur, Uttar Pradesh to Bihar. The action of the respondents came to be challenged before this Court by virtue of Writ Petition No. 14913 (MB) of 2019 titled 'M/s. Maa Vindhyavasini Pvt. Ltd. v. State of U.P. & Ors.'. This Court, after taking into consideration the relevant facts and circumstances, passed the following order on 28-5-2019 in Writ Petition No. 14913 (MB) of 2019 (supra) :- "Heard Mr. Sameer Gupta, Learned Counsel for the petitioner and Learned Standing Counsel appearing on behalf of respondents. The petitioner, by means of the present writ petition, has challenged the jurisdiction of the U.P. State Officers/Authorities (res....

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....ve been handed over to the respondents and despite all the documents being in placed, the respondents have illegal and arbitrary invoke the penalty provisions against the petitioner and seized the goods of the petitioner. Learned Standing Counsel has raised a preliminary objection with regard to the fact that the penalty order passed by the respondents is an appealable order under Section 107 of the Rule, 2017 and, therefore, the petitioner is having equally efficacious remedy to raise his grievance before the appropriate authority in appeal. He has also placed reliance upon the judgment of Commissioner of Income Tax and others v. Chhabil Dass Agarwal : 2014 (1) SCC 603, wherein the Apex Court has made it clear that High Court will....

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....present writ petition before the competent authority in appeal, who shall consider the same and pass reasoned and speaking order in accordance to law after providing proper opportunity of hearing to the petitioner. Learned Counsel for the petitioner, at this stage, submits that the petitioner will file an appeal within period of one week from today. In case the petitioner files an appeal within a period of one week, the authority concerned shall decide the appeal within a period of three weeks thereafter as directed hereinabove. With regard to the seizure of the goods/vehicle of the petitioner, attention has been drawn by the petitioner upon Rule 140 of Rules, 2017 wherein it has been provided that respondents are....