2022 (8) TMI 47

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.... 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 directing the respondent no. 3 to make available the ....

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....nd 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 gave rise to issuance of detention order dated 20.1.2022 i....

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....izure, 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 sub-section (3) shall be deemed to be concluded." 5. Sub-rule (3) of Rule 1....

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....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 notice under Section 129(3) of the CGST Act stood concluded in terms of mandate of sub-sec....