Chintan Jain v. The Asstt. Commissioner Of Income Tax, Circle

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR S.B. Civil Writ Petition No. 19421/2023 Chintan Jain S/o Shri Kamal Jain, Aged About 25 Years,Proprietor Of Chintan Logistics Situated At 4/22, Aajad NagarExtension, Bhilwara (Rajasthan). ----Petitioner Versus 1. State Of Rajasthan, Through Principal Commissioner OfIncome Tax, Jaipur-2, Central Revenue Building, BhagwanDass Road, Statue Circle, Jaipur -302005 (Rajasthan)Income Tax, Jaipur-2, Central Revenue Building, BhagwanDass Road, Statue Circle, Jaipur -302005 (Rajasthan) 2. The Asstt. Commissioner Of Income Tax, Circle-6, CentralRevenue Building, Bhagwan Dass Road, Statue Circle,Jaipur -302005 (Rajasthan)Revenue Building, Bhagwan Dass Road, Statue Circle,Jaipur -302005 (Rajasthan) 3. Inland World Logistics Private Limited, Having ItsCorporate Office At 447/427, Laxmi Plaza Building, LaxmiIndustrial Estate, Link Road, Andheri (West), Mumbai-700001 (Maharastra)Corporate Office At 447/427, Laxmi Plaza Building, LaxmiIndustrial Estate, Link Road, Andheri (West), Mumbai-700001 (Maharastra) 4. Anil Kumar S/o Shri Shiv Prasad Pathak, Prop. Of M/sAryan Metal, 41 Abhoy Guha Road, Liluah, Howrah-711207 (West Bengal)Aryan Metal, 41 Abhoy Guha Road, Liluah, Howrah-711207 (West Bengal) 5. Rocky Yadav, Prop. Delhi Hyderabad Logistics, 2Nd Floor,Daya Plaza, Delhi Road, Kolkata (West Bengal).Daya Plaza, Delhi Road, Kolkata (West Bengal). ----Respondents For Petitioner(s) : Mr. M S RaghavFor Respondent(s): HON'BLE MR. JUSTICE ANOOP KUMAR DHAND Order 21/03/2024 1.Aggrieved by the impugned seizure procedure conducted bythe respondents under Section 68(3) of the Goods and ServicesTax Act, 2017 (for short, “the Act of 2017”), the instant petitionhas been filed by the petitioner. 2.Admittedly, the aforesaid order and action of the respondentsis appealable under Section 107 of the Act of 2017, but withoutavailing the alternative statutory remedy of filing appeal underSection 107 of the Act of 2017, the instant petition has been filedby the petitioner before this Court under Article 226 of theConstitution of India. The petitioner has straightway approachedthis Court by way of filing this petition. 3.It is well settled proposition of law that whenever alternativestatutory remedy is available to a person, he cannot be allowed toby-pass the jurisdiction of the Appellate Authority. 4.In view of the above, the instant writ petition standsdismissed on this count alone granting liberty to the petitioner tofile statutory appeal before the Appellate Authority. In case, anyappeal is submitted within a period of one month from today, theAppellate Authority is expected to hear and decide the same afterproviding due opportunity of hearing to all the respective parties,preferably within a period of two months from today, strictly inaccordance with law, expeditiously as early as possible, ignoringthe period of limitation. 5.Stay application and all application(s) (pending, if any) alsostand dismissed. (ANOOP KUMAR DHAND),J