HC dismisses writ petition against SCN in view of alternative remedy to contest the notice before AA

Case Details: Ashoo Road Lines v. Union of India - [2022] 145 taxmann.com 552 (Madhya Pradesh)

Judiciary and Counsel Details

• • Vivek Rusia & Amar Nath Kesharwani, JJ.
  • Abhinav Dhanodkar Learned Counsel, for the Petitioner.
  • Prasanna Prasad Learned Counsel, for the Respondent.

Facts of the Case

The petitioner was engaged in the business of transportation of goods. During search, total 10 trucks were found in office premises of the petitioner loaded with Vimal Brand Pan Masala, VI Brand Tobacco, Raw Tobacco Sacks, Misx Compound, Vimal Elaichi etc. The drivers of the petitioner informed that the said vehicles are being used for transportation of Pan Masala without invoices. Therefore, goods and conveyance were seized.

It filed writ petition and contended that it was not in a position to use the said trucks which were purchased by way of loans from the bank and unable to repay the loan.

High Court Held

The Honorable High Court noted that a show cause notice has been issued to the petitioner in which the validity of the panchnama is under consideration. Hence the petitioner would have efficacious remedy to contest the show cause notice before the adjudicating authority. Therefore, it was held that writ petition was not maintainable at the stage of show cause notice in view of alternative remedy to contest the notice before the adjudicating authority.