2021 (11) TMI 1014

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.... Heard Shri Shubham Agrawal, learned counsel for the petitioner and Shri Jagdish Mishra, learned Standing Counsel for the respondents. The contention of the learned counsel for the petitioner is that good were being transported in a truck to Hazrat Nizamuddin Junction in Delhi for their onwards transportation by rail to Nipani in Kartanaka State. However, the vehicle was intercepted and seizure....

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....n response, Shri Agrawal, learned counsel for the petitioner has pointed out the order passed under Section 129(3)(Form GST MOV-9) in which the amount of tax and penalty have been assessed by the authority concerned. It is contended that the entire amount of tax so assessed in the aforesaid order under Section 129(3) of the Act, has been paid in full. Evidence whereof has been enclosed by way of c....