2023 (5) TMI 678

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.... Kumar Mishra For the Respondent : A.S.G.I., Amit Mahajan , C.S.C. ORDER 1. Heard Sri Shyam Singh Somvanshi, learned counsel for the petitioners and Sri Amit Mahajan, learned counsel appearing for the Revenue Department. Though counter affidavit is awaited, matter has been heard upon preliminary objection raised by learned counsel for the revenue. 2. Challenge has been raised to the or....

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....uthorities. On such fact and submission, it has further been urged, proceedings, if any, under the GST laws may have been drawn up against the consigner at Mizoram and not against the present petitioners, who is only the first purchaser of the goods inside the country. Thus, the petitioners claim no role played in the transaction. They have been unnecessary harassed. 3. On the other hand, learn....

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....nced by the parties, we decline to offer any interference in exercise of the extra ordinary jurisdiction under Article 226 of the Constitution. This being a dispute arising under fiscal statute involving questions of fact as to whether goods had been imported from outside the country or had originated within the country and whether they had been correctly described in the invoice document or not, ....