2021 (6) TMI 775

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....ar Respondent and Advocate : Addl Advocate General II, GP FOR HOME ORDER: (Per Hon'ble Sri Justice Joymalya Bagchi) Petitioners had assailed GST MOV 10 Notice dated 03.02.2021 and prayed for release of the seized goods, i.e., 105 kgs of silver biscuits, kacha silver articles and cash to a tune of Rs. 2,05,000/- in this writ petition. Factual matrix giving raise to the writ petition is that on ....

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....en given an opportunity to represent their case by filing documents as well as through oral hearing. While on the one hand, petitioners participated in the proceedings before the Assessing Authority, they also initiated writ proceedings challenging the show cause notice, inter alia, on the ground no detention order in the form of GST MOV-6 and specification of tax under GST MOV-7 had been served ....

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....hat the aforesaid order has been communicated to his clients, submits that the petitioners are unable to file an appeal against the said order as the same has not been uploaded in the official portal of the authorities. Having considered the submissions of the parties, we are of the opinion that subsequent development in the form of passing of the final order of confiscation as well as imposition....