2022 (12) TMI 1177

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.... Heard learned counsel for the parties. 2. The instant writ application has been preferred for following reliefs:- A) For issuance of any appropriate writ, order or direction, direction 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 muta....

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....Nagar for the period commencing from 01.08.2020 to 31.05.2021.One consignment forming part of the purchase order was dispatched on 30.01.2021 for Jamshedpur along with necessary documents including E-way Bill on truck bearing CG 04 JD 5295. While the goods were in transit, the truck was intercepted on 04.02.2021 by the Officers of Intelligence Bureau, Ranchi Division and on an allegation that the E-Way Bill had expired on 03.02.2021 itself, Form GST MOV 01 &Form GST MOV 02 were issued. Although, no discrepancy was found, save and except, expiry of E-way Bill in physical verification, however, Form GST MOV 04 was issued for contravention of the provision of the GST Act, 2017. As a natural corollary, the order of detention in Form GST MOV 06 ....

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....hnical difficulties, online appeal was not filed and the writ petition was preferred. 4. Mr. P.A.S. Pati, learned G.A.-II 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. Since, the statement was made by the petitioner that it was having technical difficulty in filing the appeal and since, the proceedings were against the truck driver, this Court had issued notice to GSTN by impleading GSTN as Respondent No. 5 and pursuant whereto, GSTN has also f....