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2020 (10) TMI 998
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....ST<br>SHRI SUGRIVE COMMISSIONER (APPEALS) This appeal has been filed before the Appellate Authority under Section 107 of the Central Goods and Service Tax Act, 2017 (hereinafter also referred to as "the CGST Act") by M/s Singhal's Fiexipack, Plot No. E39A, RIICO Industrial Area, Bassi (Extn.), Bassi, Jaipur (Rajasthan) (hereinafter also referred to as "the appellant") against the Provisiona....
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.... case.- 2.1 M/s Singhal's Flexipack, Plot No. E39A, RIICO Industrial Area, Bassi (Extn.), Bassi. Jaipur (Rajasthan) (hereinafter also referred to as "the appellant") holding GSTlN:08ACTFS7261AIZU are engaged in manufacturing of Flexible Packaging Material, Plastic Printed & Laminated Rolls & Plastic Printed Pouches. 2.2 A search operation was conducted on 10.11.2017 by the officers....
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....able Tax and Penalty payable in terms of the provisions of Rule 140 of the CGST Rules, 2017. 3. Being aggrieved with the Provisional Release Order No. C. No.IV(6)138/AE/JPR/2017/1484 dated 29.11.2017 and conditions imposed by the Additional Commissioner, Central Goods and Service Tax & Central Excise, Jaipur, the appellant has filed the appeal inter-alia on the following groun....
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....e appellant in their appeal memorandum. I also find that the investigation in the matter is still under process as per letter C.No. DGGSTI/JZU/INT/CE/02/2017/3256 dated 22.07.2019 received from Joint Director, DGGI, Jaipur and appeal has been filed only against the conditions imposed for provisional release. The various courts order submitted by the appellant is not squarely covered in the instant....