Petronet Lng Limited vs Assistant State Tax Officer And Ors

Heard learned counsel for the petitioner at sufficient length of time. Learned counsel for the petitioner accepted the fact that now the assessment

order under Section 129(3) of Central Goods and Services Tax Act, 2017 has been passed by the Assistant State Tax Officer. However, he submits

that only because of the order dated 06.01.2021 passed by this Court, the petitioner was required to appear before the assessing officer so as to suffer

the order under Section 129 of the CGST Act. Learned counsel for the petitioner assailed the order under Section 129 of the said Act on various

grounds by contending that goods were imported for national project and the petitioner was having genuine document for those bills.

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.

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. Learned counsel for the petitioner

submits that goods be directed to be released on furnishing Bank Guarantee. I am not inclined to do so as now jurisdiction vests with the Appellate

Authority to deal with the matter.