2025 (10) TMI 788

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.... Petitioner also seeks setting aside subsequent notice dated 17.03.2025 again seeking recovery of Rs. 2,21,49,685/- as confirmed vide order dated 10.05.2022 (Form GST MOV-11) and upheld by Joint Commissioner (Appeals) vide order dated 07.12.2023. 2. It is submitted that the petitioner was running his firm namely M/s P.S. Traders, Patiala, since 2021. It is submitted that on 10.04.2021, a container bearing No. TLXU-200598-3 carried by one truck bearing No. PB-03-AZ-0618 was confiscated by the Inspector, CGST Department. Form GST-MOV-09 dated 07.07.2021 (Annexure P-4) was issued to the petitioner raising a demand of Rs. 2,21,49,685/- along with penalty of the same amount. Order dated 10.05.2022 Form GST MOV-11 was then passed after affordi....

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....6.09.2024 (Annexure P-2), adjudication order dated 10.05.2022 (Annexure P-3) and show cause notice dated 07.07.2021 (Annexure P-4) be set aside. 5. Learned counsel for the respondents, on advance notice, while opposing the writ petition points out that petitioner's appeal under Section 107 of the CGST Act was dismissed on 07.12.2023, copy of which has not been attached and not even mentioned in the writ petition. It is further submitted that adjudicating authority in its order dated 10.05.2022 has specifically dealt with the issue and petitioner's appeal against the same has also been dismissed. Moreover, even in his representation dated 02.09.2025, no such pleas as are being raised in the writ petition have been raised by the petitioner....