M/s Integrated Tech 9 Labs Private Limited Versus State Of U.P. And 2 Others
GST
2018 (12) TMI 346 – ALLAHABAD HIGH COURT – TMI
ALLAHABAD HIGH COURT – HC
Dated:- 27-11-2018
Writ Tax No. – 1492 of 2018
GST
Pankaj Mithal And Pankaj Bhatia JJ.
For the Petitioner : Anand Kumar Pandey
For the Respondent : C.S.C.
ORDER
Heard learned counsel for the petitioner and Sri C.B. Tripathi, special counsel for the respondents.
The petitioner has preferred this writ petition for quashing the order dated 31.1.2018 passed by the Assistant Commissioner U.P. Goods and Service Tax, Mobile Squad, Fifth Unit, NOIDA respondent No. 3 and has prayed that he may not proceed any further in pursuance thereof.
The petitioner had previously fi
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writ petition. It is settled law that successive writ petitions for the same cause of action are not maintainable and all questions which could have been taken or ought to have taken and if not decided would be deemed to have been adjudicated or declined.
This apart the seized goods of the petitioner have already been released after deposit/ submission of security of the amount specified in the order under Section 129(3) in accordance with provision of Section 129(1) of the Act making the matter final as provided under Section 129(5) of the Act.
Accordingly we do not find any substance in this petition and dismiss this petition with liberty to petitioner to take the course to the appropriate remedy as may be available in law against the o
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