2021 (9) TMI 429

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....dent(s) : Mr. K. De, Addl. G.A. ORDER (Akil kureshi, CJ) Heard learned counsel for the parties for final disposal of the petition. Petitioner is in the business of providing construction materials. The petitioner had sold 125 drums of Bitumen-vg-30 containing 22.125 metric tons of the said product valued at Rs. 813294/- on which the petitioner had paid GST of Rs. 146393/-. The consignm....

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.... therefore, issued a show-cause notice why Central and State GSTs of Rs. 73196.5/- each be not recovered with matching penalties. The petitioner filed a detailed reply on 29.08.2021 and opposed this demand and also requested for release of the vehicle and the goods. On 04.09.2021 the Superintendent of Taxes issued a communication asking the petitioner to deposit the taxes with penalties upon which....

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....y possibility of mischief and the entire issue needs to be examined and cannot be judged at this stage before this Court. If the departmental authority wishes to inquire further into this lapse in generating the e-way bill by the petitioner, we can have no objection. However, his demand that the petitioner must pay the taxes with penalties even before the issue is adjudicated, is without author....