2021 (2) TMI 334

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....NT The petitioner has approached this Court impugning Exts.P3 to P3(c) notices issued under Section 129 of the Goods and Services Tax ("GST Act" for short). The petitioner says that even though the proceedings impelled through Exts.P3 to P3(c) are illegal, unlawful and unjustified, the 1st respondent is refusing to release the consignment along with the vehicle and therefore, that they have bee....

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....e a decision thereon, leading to the completion of the adjudication, based on the impugned notices. The learned Government Pleader submitted that, therefore, the petitioner may be directed to approach the 1st respondent appropriately, rather than approaching this Court. 3. When I consider the afore submissions and asses the ratio in the judgment in W.P.(C)No.17379/2020, it is indubitable that t....