2023 (5) TMI 965

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....nt : C.S.C. ORDER Heard Sri J.S. Bedi along with Sri Vishwjit, learned counsel for the petitioner, Sri Ankur Agarwal, learned Standing Counsel for the State. Challenge has been raised to the action taken by the revenue authorities to detain the goods, namely, aluminum wire rod described, being transported from Delhi to Punjab through State of U.P. Petitioner further claims, the said goods....

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....gner, Deep Traders had been suspended and its purchase were also doubtful. Yet, service of notice is admitted. Copy of the notice (MOV-2) dated 14.04.202 has also been annexed to the writ petition. It was served on the petitioner, on 23.04.2023. Accordingly, order is disclosed to have been passed on 30.04.2023 In such circumstances, it is the grievance of the petitioner, neither the U.P. State aut....

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....ent and complete lack of jurisdiction but because of facts that the petitioner alleges exist, as are doubted by the revenue authority, we do not find it an appropriate case to offer interference at this primary stage. Once statutory remedy of appeal is provided, it does not become a matter of choice with the assessee to approach either the appellate authority or the High Court in its exercise o....