2025 (8) TMI 232

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....Dwivedi For the Petitioners : Shri 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 gro....

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....rit are liable to be considered by the Appellate 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 alter....

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....t avail the alternative statutory remedy of appeal against 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-orig....

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....inst the order-in-original and it is observed that if the same is filed within a period of four weeks from today the same be considered in accordance with law and on merits subject to complying with other requirements while preferring the appeal such as pre-deposit, etc. however without raising the issue with respect to limitation. All the contentions which may be available in law to the respectiv....