2026 (7) TMI 827

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....F JUSTICE ASHWANI KUMAR MISHRA AND HON'BLE MR. JUSTICE ROHIT KAPOOR Present:   Mr. Sudhir Malhotra, Advocate for the petitioner in CWP-6087-2026 and for the respondents in CWP-11785-2026, CWP-11813-2026 and CWP-16782-2026. Mr. Saurabh Kapoor, Addl., AG, Punjab for the petitioner in CWP-11785-2026, CWP-11813-2026 and CWP-16782-2026 and for the respondents in CWP-6087-2026. ASHWANI ....

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.... passed by the Appellate Authority has not been interfered with by any higher forum and, therefore, the respondents cannot withhold the release of the goods pursuant to the said order, which, as of now, has not been interfered with. 4. We may observe that the order passed by the Deputy Commissioner, State Tax (Appeals), Patiala, Punjab, the enforcement of which is being sought by the petitioner....

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....tutory alternative remedy available of challenging the order of the Deputy Commissioner, State Tax (Appeals), Patiala, Punjab, wherein questions of fact and law can be gone into, it would not be proper for us to exercise our extraordinary jurisdiction, at the first instance, to examine the legality of such claim. We are of the view that the State would be well advised to institute an appropriate a....

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.... in accordance with law. 8. Merely for such reason, compliance with the order passed by the First Appellate Authority cannot be withheld. This is particularly so as, under the order of the First Appellate Authority, directions have been issued for the release of copper scrap, which, according to the petitioner-company, was being transported from Delhi to Jammu and was not meant for consumption ....