2022 (9) TMI 663

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....n Ray, Ld. Govt. Pleader Mr. T.M. Siddiqui, Mr. D. Ghosh, Mr. V. Kothari .... For the State Heard learned Counsel appearing for the parties. By this writ petition, petitioner has challenged the impugned order passed by the respondent GST authority, under Section 129(1) of the CGST Act and WBGST Act, 2017 dated 10th August, 2022. Mr. Ghosh learned advocate appearing for the respondent Stat....

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.... MOV-04 is duly served to the driver, Mani N. on 10.08.2022. Upon physical verification approximately 312 cubic feet of team sawn timber has been found in excess of what has been declared in e-way bill and invoice. Physical checking also reveals that the measurement details (length, breath and height) of the teak sawn timber are not in coherence with measurement slip produce by the driver. S....

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.... driver received it and put his signature on the office copy. 4. A show cause notice in GST MOV 07 was issued on 11.08.2022 to the driver, MANI N after computing the applicable penalty for contravention of Section 68 read with Section 129 and Rule 138 of GST Act and rules. A physical copy of the GST MOV 07 was duly handed over on 11.08.2022 after explaining the content of the notice to the driv....