2022 (11) TMI 83

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Honourable Mr. Justice C.Saravanan For the Appellant : Mr.Aparna Nandakumar For the Respondent : Mr.C.Hansharaj, Additional Government Pleader (Tax) JUDGMENT The appellant has come forward with the present appeal challenging the order in W.P.No. 18753/2022 dated 25.08.2022. 2. The appellant is a Logistic Service Provider and also a Transporter. The appellant has filed the appeal ag....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sam was seized and thereafter, notices under Section 129 of Central GST Act, 2017 were issued. Thereafter, notice in Form-6 & 7 dated 27.06.2022 was issued to M/s. Panasonic Carban India Ltd. It is, at this stage, the appellant rushed to this Court and filed W.P.No.18753 of 2022 which has been dismissed by the learned single Judge with certain observations as detailed below. " 20. Conside....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nsel for the appellant would submit that the observation in the impugned order would come in the way of the maintainability of the appeal filed by the appellant in Appeal No.396/2022. Learned counsel for the appellant would also submit that during the interregnum, the goods and lorry has also been released on 26.09.2022. 5. Learned counsel for the respondent opposed the present writ appeal and ....