2023 (5) TMI 1122

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....>Dated:- 1-5-2023<br>W. P. (T) No. 4574 of 2021 - -<br>GST<br>HON'BLE MR. JUSTICE RONGON MUKHOPADHYAY And HON&#39;BLE MR. JUSTICE DEEPAK ROSHAN For the Petitioner : Mr. Nitin Kumar Pasari, Advocate For the State : Mr. A. K. Yadav, Sr. S.C. I & Mr. Ranjan Kumar, AC For CGST : Mr. P.A.S. Pati, Advocate & Mrs. Ranjana Mukherjee, AC ORDER Heard the learned counsel for the respective sides.....

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....on 04.02.2021 the petitioner had raised an invoice against the order of stainless steel rod weighing 30.180 MT by GEE Limited, Howrah which was dispatched by the consignor on the same date via Road Transport with a valid E-way bill and other required documents. On 04.02.2021 itself an E-way bill for outward supply was generated and issued which was valid from 04.02.2021 till 10.02.2021. On the veh....

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....ated 15.02.2021, the petitioner had filed an appeal manually and he was subsequently communicated by the appellate authority to file an online appeal. At the outset, Mr. Pasari, learned counsel for the petitioner submits that in view of the counter affidavit filed by the State he is not pressing prayer (a) made in this writ application. Mr. Pasari has also taken us through the merits of the cas....

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....nce Bureau, Ranchi, Division Ranchi shall provide the GSTIN number so that the petitioner can prefer an appeal online. In case the appeal is not accepted online for any technical reasons, he would be at liberty to prefer an appeal manually before the appellate authority. The petitioner shall be at liberty to raise all the issues of facts & law and the grounds available to it in the appeal which sh....