2026 (5) TMI 970

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....titioner and learned SC-11 for the State. 2. The petitioner in this writ application is seeking the following reliefs:- "i) For issuing of a writ of certiorari or any other appropriate writ quashing/ setting aside the Summary of Show cause Notice for Penalty in the form of DRC-01 vide Reference No- ZD101025012053I dated 13.10.2025 and Show Cause Notice in FORM GST MOV-07 vide Process No: Nil dated 13.10.2025 (as contained in Annexure-P1D and Annexure-P1E) which was issued by the Respondent No. 4 without affording any opportunity of hearing in violation of S 129(4) BGST/CGST Act, 2017 which render the entire proceedings of Respondent No. 4 violative of principles of natural justice and thus liable to be set aside. ii) Fo....

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....of Rs. 2,00,090/- under the Central Goods and Services Tax/Bihar Goods and Services Tax Act, 2017 (hereinafter referred to as the 'CGST/BGST Act, 2017') along with interest deposited under duress as the goods in transportation was urgently needed for business purpose. This Court has found that while making that payment, the petitioner had not raised any protest. 4. Learned SC-11 representing the State has drawn the attention of this Court towards Form GST MOV-05 dated 13.10.2025 (Annexure 'P3A') which is a release order. Annexure 'P3A' dated 13.10.2025 reads as under:- "FORM GST MOV-05 OFFICE OF DEPUTY COMMISSIONER OF STATE TAX JURISDICTION: JAMUI, STATE/UT: BIHAR ADDRESS: -NA RELEASE ORDER ....

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....ions, in this case the proceeding stood concluded on 13.10.2025. Almost after four months from the date of the conclusion of the proceeding, the petitioner has filed this writ application. It is submitted that if at all the petitioner was aggrieved by the order imposing penalty, he could have preferred an appeal within the prescribed period of three months but having failed to do so, he has chosen to file this writ application. It is his submission that such writ applications are required to be discouraged. 6. Having regard to the entire facts and circumstances of the case, we are of the considered opinion that the writ application as framed in the facts of the present case need not be entertained. The order of release (Annexure 'P3A') i....