2022 (12) TMI 1176

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....or the parties. 2. The instant writ application has been preferred for following reliefs:- A) For issuance of any appropriate writ, order or direction, directing upon the respondents to show cause as to how an Officer of the State Taxes could carry out the proceedings under Section 129 of the Act that too, when he is not the proper Officer under the Central Goods & Services Tax Act, 2017, for a inter-state transaction, necessarily falling under the ambit of Integrated Goods & Services Tax Act, 2017, in view of Section 20 of the said Act, the proceedings, if any, could be carried out only under the Central Goods & Services Tax Act and the provisions of Central Goods & Services Tax Act has to mutatis mutandis apply. B) Fo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....as issued in Form GST MOV-02 on the allegation that the documents produced by the driver were prima facie defective and the statement of the truck driver was recorded in Form GST MOV-01 which were issued in the name of truck driver. Order of detention was purportedly issued in Form GST MOV-06 which was never received and a Show Cause Notice in Form GST MOV-07 was also issued in the name of truck driver. On being informed about the entire incident, the Advocate of the Petitioner Company appeared and claimed the ownership of the goods in transit and explained that the detention of truck was wrong. However, he was directed to appear on the date fixed for hearing on 16.01.2021.The Advocate yet again appeared and submitted that the goods were ta....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... writ petition being an aggrieved party. Although, the petitioner tried to file an appeal, but since the Registration Number allotted to the truck driver was only valid for a period of 15 days, a letter was written to the Department to enlighten as to how the appeal is to be filed, however, no reply was received for the same. 4. Mr. Ashok Kumar Yadav, learned G.A.-I has filed counter affidavit inter-alia challenging the maintainability of the writ petition, as also on merits and has contended that the efficacious remedy of appeal is available to assessee, since the dispute pertains to questions of fact, the Hon'ble Court may not entertain the writ petition and relegate the petitioner to prefer an appeal. 5. Having heard learned counse....