2022 (8) TMI 47

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.... Respondent : C.S.C. ORDER 1. Heard Shri Rahul Agarwal, learned counsel for the petitioner and Shri Nimai Das, learned Additional Chief Standing Counsel along with Shri B.P. Singh Kachhawaha, learned Standing Counsel for the State-respondents. 2. This writ petition has been filed praying for the following relief: "(a) issue a writ, order or direction in the nature of Mandamus dir....

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....invoice no. 15 dated 14.1.2022, valued at Rs. 51,72,930/- and e-Way bill no. 141424463403, it was intercepted by the respondent no. 3 on 17.1.2022 and the goods were detained. The statement of driver of the vehicle was recorded in form GST MOV-01 followed by physical inspection of the goods and issuance of form GST MOV-04 on 20.1.2022. Certain discrepancies were found by the respondent no. 3 which....

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....yance shall issue a notice within seven days of such detention or seizure, specifying the penalty payable, and thereafter, pass an order within a period of seven days from the date of service of such notice, for payment of penalty under clause (a) or clause (b) of sub-section (1). (5) On payment of amount referred in sub-section (1), all proceedings in respect of the notice specified in s....

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....ngs in respect of the said notice." 6. Admittedly a notice under Section 129(3) of the CGST Act was issued by the respondent no. 3 to the petitioner. Pursuant thereto the petitioner deposited the amount on his own in form GST DRC-03 and intimated it to the respondent no. 3. Therefore, the respondent no. 3 has issued an order in form GST DRC-05. Thus, proceedings in respect of the aforesaid noti....