2023 (3) TMI 727

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....CHAL.K.M., ADVOCATES FOR THE RESPONDENTS - SRI. HEMA KUMAR, AGA ORDER In this petition, petitioner has sought for the following reliefs: a. Issue a writ of certiorari or a writ in the nature of certiorari or any other appropriate writ, order or direction under Article 226 of the Constitution of India quashing and setting aside the impugned order(s) No.09/2022-23 and bearing No.10....

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....the demand of penalty amounting to Rs.3,19,261/- under Section 129(1)(a) or Rs.31,92,614/- under Section 129(1)(b) of the CGST Act, 2017 (in respect of Form GST MOV-09 bearing No. 10/2022-23 dated 09.11.2022 (Annexure B) ). e. Hold that the absence of existence or jurisdictional facts stipulated under Section 129(3) of the CGST Act, 2017, the impugned order(s) at Annexure-A and Annexure-B....

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....merits of the rival contentions, I deem it just and appropriate to dispose of this petition reserving liberty in favour of the petitioner to take recourse to such remedies as available in law including approaching the First Appellate Authority by way of challenge to the Annexure - A and B and in accordance with law. 4. It is further directed that having regard to the perishable nature of the su....