2025 (8) TMI 232

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....ri Aditya Goyal - Advocate For the Respondent/State : Shri Sudeep Bhargava - Dy. Advocate General ORDER PER: JUSTICE VIVEK RUSIA The petitioners have filed the present petition challenging the order dated 30.09.2023, whereby a penalty as well as confiscation of the truck have been passed. The petitioners have assailed the order, inter alia, on the ground of violation of provisions of Section 1....

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....e Authority not by this Court. 04. In the case of Union of India v/s Rajhans Impex (P) Limited reported in (2022) 16 SCC 579, the Apex court has held as under: - ''3. It is not in dispute that the writ petition before the High Court was against the order-in-original (O-I-O) passed by the assessing officer without availing the alternative remedy of statutory appeal. Though a specific ple....

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....st the order of O-I-O. 4. At this stage, the learned counsel appearing on behalf of the respondents original writ petitioners has also fairly conceded that in that view of the matter, the respondents herein original writ petitioners may be permitted to file the statutory appeal before the appellate authority against the order-in-original to be filed within a period of four weeks subject to compl....