Breif Issue :
FACTS AND ISSUE OF THE CASE:
In this case the Learned counsel for the petitioner submitted that the petitioner has filed the instant writ petition for quashing orders at Exts.P10 and P11 by which goods were detained and seized and the petitioner was given show cause notice for assessment. Learned Government Pleader submits that now the matter has travelled upto passing of final order under Section 129 of the CGST Act and that order is appealable under Section 107 of the said Act.
DECISION:
The petitioner has preferred this writ petition at interim stage when he was directed to show cause. Now final order has been passed and the said order is an appealable order under the statute. In this view of the matter, I am not inclined to entertain the instant writ petition against show cause notice which has ultimately culminated in final order.
This writ petition is disposed of with liberty to the petitioner to avail the alternate remedy as is available in law.
To Download Complete GIB/KL/PETRONET LNG/15.01.2021/HC-230 click here