https://www.taxtmi.com/caselaws?id=424895 The HC addressed a challenge to tax and penalty imposed under Section 129(3) of JGST Act where the petitioner faced technical difficulties filing an appeal due to delayed issuance of Form GST DRC-07. Despite claims of natural justice violations, the court declined to examine merits and instead directed the petitioner to approach the appellate authority under Section 107. The court ordered release of the detained vehicle upon furnishing a bond and bank guarantee equivalent to the liability amount, while instructing the petitioner to obtain the necessary GSTIN number from the Deputy Commissioner for filing either an online or manual appeal. en-us Wed, 06 Jul 2022 00:00:00 +0530 Fri, 04 Apr 2025 11:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424895 The HC addressed a challenge to tax and penalty imposed under Section 129(3) of JGST Act where the petitioner faced technical difficulties filing an appeal due to delayed issuance of Form GST DRC-07. Despite claims of natural justice violations, the court declined to examine merits and instead directed the petitioner to approach the appellate authority under Section 107. The court ordered release of the detained vehicle upon furnishing a bond and bank guarantee equivalent to the liability amount, while instructing the petitioner to obtain the necessary GSTIN number from the Deputy Commissioner for filing either an online or manual appeal. Case-Laws GST Wed, 06 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424895