GST
TRT-2025-
Supreme Court
Date:-21-10-22
In:-
Issue Favourable to Tax Payer ?:-
Date of order: 21 October 2022
Key Pointers:
- The Respondent, M/s SHIV ENTERPRISES, submitted that the writ petition before the High Court was against the show cause notice by which the respondent was called upon to show cause, why there could be no order of confiscation and the notification was under Section 129 of the Central Goods and Services Tax Act, 2017.
- The Court held that in view of the statutory remedy of appeal against the final order of confiscation, the High Court ought not to have entertained the writ petition and should have discharged the defendant original writ petitioner to seek the statutory remedy of appeal.
- The impugned judgment and order passed by the High Court were ordered to be stayed.
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