2026 (5) TMI 1648

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....tioners and Mr. B. Choudhury, learned Standing Counsel, Finance & Taxation Department for all the respondents. 2. The petitioners has instituted the instant writ petition under Article 226 of the Constitution of India seeking the following reliefs :- a. Direct the respondents to immediately return all goods, documents, inventories, and materials seized, which are neither relied upon in adjudication nor forming part of any valid or subsisting investigation, and whose continued retention is wholly without authority of law. b. Direct the respondents to forthwith revoke the suspension of the petitioner's GST registration, which has been continued without adherence to the statutory mandate and in violation of principles of n....

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....e year; quantified at such amount as this Hon'ble Court may deem fit, considering loss of goodwill, business disruption, and unlawful deprivation of property. h. Award exemplary costs against the respondents, in view of abuse of statutory power, repeated non-compliance with statutory mandates, failure to respond to lawful representations, compelling the petitioner to approach this Hon'ble Court for enforcement of basic rights. i. Pass such further or other orders, including directions for institutional accountability and compliance with statutory safeguards, as this Hon'ble Court may deem fit and proper. 3. The petitioners had preferred a writ petition, W.P.[C] no. 3576/2025 earlier and during the pendency of the writ p....

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....5 and which order as on date the petitioner has not assailed till date. As admitted by the learned counsel for the petitioner, there is no specific challenge to the impugned order, either in the present writ petition or in any other proceedings before this Court. 9. Under such circumstances, this court does not find any merit in the present writ petition to entertain the grievances raised by the petitioner in view of the final orders dated 31.12.2025 passed by the respondent authorities. The writ petition being devoid to any merit and the same stands dismissal. No order as to cost. 10. The dismissal of the writ petition however will not curtail the right of the petitioners to assail the order passed by the respondent autho....