2022 (9) TMI 1108

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..... 2491 of 2020 - -<br>GST<br>Hon'ble Mr. Justice Aparesh Kumar Singh And Hon'ble Mr. Justice Deepak Roshan For the Petitioner : M/s. N. K. Pasari , Sidhi Jalan , Advocates For the Respondent - CGST : M/s. P. A. S. Pati & Ranjana Mukherjee , Advocates ORDER Heard learned counsel for the parties. 2. The vehicle of this petitioner-manufacturer company was detained by the Respondent-Cen....

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....roceedings could be concluded, without providing an opportunity of hearing to the petitioner, when the payments of purported tax and penalty were made 'under protest' by the petitioner. (c) Consequent upon showing cause, if any, and on being satisfied that the respondents could not have concluded the proceedings, merely on the ground that the petitioner made payments of purported tax and ....

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.... issued on 10th July, 2020 (Annexure-9). The proceedings have been challenged inter alia on a number of grounds. 4. Respondents have appeared and filed their counter affidavit. As per their case, the vehicle was intercepted on 9th July, 2020 without any valid documents. The driver on being asked, could not furnish any document. FORM GST MOV-04 & 07 were issued on 10th July, 2020. Notice of hear....

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.... entitled to prefer an appeal. 6. Learned counsel for the respondent-State submits that GSTIN No. with I.D and Password can be issued by Deputy Commissioner, CGST and Central Excise, Ramgarh Division to the petitioner's owner, if it approaches the Deputy Commissioner of State Tax, CGST, Ramgarh. However, petitioner should avail alternative remedy of appeal under Section 107 of CGST Act, 2017. ....