Court No. - 3
Case :- WRIT TAX No. - 1608 of 2018 Petitioner :- M/S Shree Enterprises Respondent :- State Of U.P. And 2 Others Counsel for Petitioner :- Shubham Agrawal Counsel for Respondent :- C.S.C.
Hon'ble Naheed Ara Moonis,J. Hon'ble Saumitra Dayal Singh,J.
Heard Shri Shubham Agrawal, learned counsel for the petitioner and Sri A.C. Tripathi, learned Standing Counsel for the State.
Present petition has been filed for the following relief:
"Mandamus reading down the proviso to Section 129(1) of the U.P. GST Act providing that no order of detention or seizure of goods or conveyance shall be passed without issuing show cause notice."
At the outset, learned Standing Counsel for the State has submitted that in identical matter the issue travelled to the Supreme Court as Special Leave Petition (C) No.25291 of 2019, wherein the Supreme Court passed the following order:
"In view of this order, all the Writ Petitions pending before the High Court, list whereof has been furnished in the affidavit are deemed to have been disposed of accordingly. We have passed this common order to cover all cases of seizure during the relevant period, to obviate inconsistency in application of Law and also to do away with multiple appeals required to be filed by the State/assessee to assail the unstable orders/directions passed by the High Court in subject writ petition(s) referred to in the affidavit filed by the State before this Court."
Thus, the matter stands concluded in terms of the order passed by the Supreme Court.
Shri Shubham Agrawal, learned counsel for the petitioner prays that the petitioner may be permitted to institute and/or pursue the statutory remedy of appeal against the order impugned in the present petition.
Learned counsel for the State would have no objection to the same, if that remedy has been or is availed in accordance with law.
In view of such facts, the present proceedings are found to have been terminated by the Supreme Court.
Accordingly, present petition is dismissed with aforesaid liberty.
Order Date :- 21.9.2021 Saurabh