2022 (7) TMI 806

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.... on the business under the name and style of M/s. Hemraj Infrastructure. The petitioner No.1 is the registered tax payer under the West Bengal Goods and Service Tax Act (for short WBGST 2017 Act). The petitioner no.1 claims to have engaged the petitioner no.2 on hire basis for transportation of the goods from the Consignors place of business in Assam to the place of business of the petitioner no.1 in West Bengal. On February 25, 2022 at about 7-10 A.M. the respondent no.1 intercepted the vehicle carrying the aforesaid consignments near Mohit Nagar at Jalpaiguri. On February 28, 2022 the respondent No.2 issued an order of detention of the vehicle in question. The show-cause notice was issued on February 28, 2022 proposing to impose a penalty....

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....t the said Act contemplates separate quantum of penalty for release of goods to the owner or persons other than the owner. He thus, submits that even if the petitioner is agreeable to pay the penalty the respondents are not in a position at this stage to release the goods in favour of the petitioner no.1 without being prima facie, satisfied with regard to the capacity in which the petitioner no.1 is claiming release of such goods. Heard learned advocates appearing for the parties and considered the materials placed before this Court. Section 107 of the WBGST 2017 Act provides that any person aggrieved by any decision or order passed under this Act by an Adjudicating Authority may appeal to such Appellate Authority as may be prescribed....

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....ntative. Needless to mention that the petitioners shall have to comply with the procedures for preferring the appeal including the statutory deposit. It will be open to the petitioners to pray for release of the goods before the Appellate Authority and if such a request is made, the Appellate Authority shall consider and dispose of the same by passing a reasoned order upon giving an opportunity of hearing to the petitioner or his authorized representative. At this juncture, Ms. Mukherjee draws the attention of this Court to a letter dated March, 19, 2022, which is appearing at page 63 of the writ petition in response to an electronic mail of the petitioners dated March 17, 2022 and submits that any person except Mr. Sabyasachi Mukh....