2019 (5) TMI 1873

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....regime in seizing the consignment of goods which were going from Kanpur (Uttar Pradesh) to Bihar. He has also challenged the authority of respondent No.3 who has adjudicated the penalty proceedings against the petitioner. Submission of the learned Counsel for the petitioner is that the petitioner is the seller of goods (pan masala and tobacco) and a registered dealer under GST having GSTIN 09AAFCM0306D1ZO. The goods are being sold by the petitioner to the registered buyers located in Bihar, which were being transported by the transporter, namely, Shri Pawan Carrying Corporation. Both the sellers and buyers are duly registered under GST. He further submits that the consignments of goods were carried by the requisite documents including tax ....

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....native remedy is available to the aggrieved person or the statute under which the action complained of has been taken itself contains a mechanism for redressal of grievance, a writ petition should not be entertained when statutory forum is created by law for redressal of such grievance. The relevant para-17 of Chhbil Dass Agarwal (supra) is reproduced as under : "In the instant case, neither has the writ petitioner assessee described the available alternate remedy under the Act as ineffectual and non-efficacious while invoking the writ jurisdiction of the High Court nor has the High Court ascribed cogent and satisfactory reasons to have exercised its jurisdiction in the facts of instant case. In light of the same, we are of the considered ....