2022 (8) TMI 811

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....s. 13615 & 13617 of 2022 - -<br>GST<br>Honourable Dr. Justice Anita Sumanth For the Petitioner : Ms.Naveena D. For the Respondents : Mr.C.Harsha Raj Additional Government Pleader ORDER The petitioner claims to be engaged in supply and manufacture of enamelled copper for which the raw material is copper scrap. It had purchased copper scrap weighing 25,110 Kilograms that was transported ....

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.... before the authority, made the same submission as it makes before this Court now, that detention cannot be based upon a mere suspicion and something more tangible, indicating violation or infraction of the law ought to have been in possession of the respondents. That apart the petitioner also sought cross-examination of various persons in support of their stand. 4. The response of the petition....

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....he point of origination of goods is Telangana and not Guwahati as claimed. Though this point was specifically put to the petitioner in the course of adjudication proceedings and the petitioner could very well have produced the toll receipts or any other information/material in its possession to disprove the suspicion, this does not appear to have been done. It is on the basis of the aforesaid disc....

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....ity has all powers incidental and ancillary to the power of disposal of an appeal that include powers of grant of interim protection and release of seized material. 9. The petitioner is thus also at liberty to seek interim protection including provisional release of the vehicle/its contents. Such interim application if filed shall be disposed by the Appellate Authority after hearing the petitio....