GST search, seizure- HC dismisses writ – validity of panchnama under consideration – efficacious remedy

Ashoo Road Lines Vs Union of India (Madhya Pradesh HC)

HC held that Since a show cause notice dated 04.12.2020 has been issued to the petitioner and others in which the validity of the panchnama is under consideration, hence the petitioner is having efficacious remedy to contest the show cause notice before the adjudicating authority. The petitioner is free to apply to the adjudication authority. The Writ Petition is disposed of with a direction to the competent authority that if such an application is filed by the petitioner, the same be considered in

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