2023 (6) TMI 444

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....aryya For the Appellant : Mr. Ankit Kanodia, Ms. Megha Agarwal And Mr. Jitesh Sah For the State : Mr. T. M. Siddiqui, Mr. D. Ghosh And Mr. D. Sahu JUDGMENT T.S.SIVAGNANAM, J. 1. This intra-Court appeal is directed against the order dated 1st March, 2023 passed in WPA 3512 of 2023 by which the learned Single Bench was declined to grant any interim order. The appellant, being aggrieve....

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....n the document. Secondly, it was stated that IGST was not charged. The third issue is with regard to alleged discrepancy in the export invoice and the purchase order. So far as the issue relating to not mentioning charging IGST the appellate authority has granted relief in favour of the appellant assessee. So far as the aspect of discrepancy is concerned the learned advocate appearing for the appe....

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....ubmitted by the learned counsel for the appellant that even at the time of detention of the goods, the appellant expressed his willingness to pay penalty for the shortage of quantity of the goods. However, the authority while passing the penalty order has imposed penalty on the entire consignment which includes the amount of cess paid by the appellant. 4. In the light of the above, the appeal a....