2024 (7) TMI 1035

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.... For the Respondent : GP For Commercial Tax ORDER PER HON'BLE SRI JUSTICE R. RAGHUNANDAN RAO The petitioner is a transporter, who was transporting 266 cases of fireworks along with another 56 bundles of fireworks from Tamil Nadu to Andhra Pradesh when they were detained on 13.06.2024 by the 1st respondent at NH-16 Bypass, Nellore. The 1st respondent, after detaining the said goods apar....

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....reply by letter dated 21.06.2024 requesting the 1st respondent to release all the other goods, except the 11 bundles which are said to be not covered by documents. 2. The 1st respondent, without considering the said letter, is said to have issued Form GST MOV-07 directing the petitioner to pay penalty of Rs. 1,10,000/- on the 11 bundles of fireworks and penalty of Rs. 2,82,468/-. Subsequently, ....

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....lani Basha, learned counsel for the petitioner would submit that the said endorsement has been passed without considering the objections of the petitioner, in their proper perspective. He would further submit that the endorsement also records that further orders would be passed. He would submit that in the absence of the further orders being passed, the petitioner does not have any remedy in law a....