2022 (6) TMI 195

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....r (By Sri. K M Shivayogiswamy, Advocate) Respondents (By Sri.K. Hema Kumar, AGA) O R D E R The petitioner, who is the owner of certain goods, has sought for the following reliefs: 'For quashing the first respondent's order dated 03.03.2022 [Annexure "F"] for physical verification/inspection of the conveyance, goods and documents issued in form GST MOV-2 for goods conveyance beari....

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....ee for 100% of the penalty. The petitioner's remedy as against such order is under Section 107 of the CGST Act, and the petitioner can avail such remedy upon deposit of 25% of the penalty as contemplated under the proviso to Section 107 of the CGST Act. They also submit that in the light of these subsequent events, the petition could be disposed of. If the petitioner has obtained release of the....