2025 (9) TMI 50

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.... Respondent(s) : C.S.C. ORDER HON'BLE PIYUSH AGRAWAL, J. 1. Heard Shri Vishwajit, learned counsel for the petitioner and Shri Ravi Shankar Pandey, learned ACSC for the State - respondents. 2. Since learned counsel for the parties submit that the issues involved in these writ petitions are similar, therefore, the same are being decided by the common order. With the consent of the pa....

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....oceedings under section 129(3) of the GST Act were initiated against the petitioner. After deposit of tax and penalty, the goods were released. Thereafter, the petitioner preferred appeal, which was rejected vide impugned order dated 23.02.2021. He further submits that the issue in hand is squarely covered by the judgement of this Court in Axpress Logistics India Private Limited Vs. Union of India....