2025 (2) TMI 1090

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....eared in this case: For Petitioner : Mr. C.R. Das, Advocate. For Opposite Parties : Mr. S. Mishra, Standing Counsel & Mr. A. Kedia, Junior Standing Counsel. JUDGMENT ARINDAM SINHA, ACJ. 1. Mr. Das, learned advocate appears on behalf of petitioner and submits, his client had filed petition dated 4th September, 2024 seeking passing of order in Form GST MOV-09. The truck carrying consi....

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....a, learned advocate, Standing Counsel appears on behalf of State revenue. He submits, on 5th July, 2024 itself, petitioner paid the penalty to compound the offence. The proceeding was dropped there and then. The truck stood released. Petitioner after having admitted his liability cannot be allowed to turn around and seek adjudication on merits. It is an abuse of the process. 4. Mr. Kedia, learn....