9911796707
TMI Blog2020 (8) TMI 207X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the legality of the penalty requires to be considered. This issue has to be assailed by the petitioner by way of the statutory appeal provided to the petitioner under the provisions of Section 107 of the Central Goods and Service Tax Act, 2017. This writ petition is consequently disposed of with liberty to the petitioner to invoke the appropriate remedy by way of the statutory appeal before ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he purchase effected from SGF Infra Private Ltd. 2. The material from Ludhiana was placed in a truck bearing No.JK08A-7439 for delivery to Jammu on 1st December, 2018. This truck was intercepted by respondent No.3 at Lakhanpur and upon examination of the documents, inspection of the goods was directed for the reason that part B of the E-Way bill has not been tendered with the goods in movement. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d truck bearing registration No. JK08A-7439, in favour of the petitioner . 6. Before us on 27th December, 2018, a submission was made by the petitioner that the transporter was not interested in the payment of the penalty and was not taking any steps to release the truck or consignment. The petitioner had stated that he would be willing to comply with any interim order and deposit an amount di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o released to the petitioner. 9. In view thereof, it would appear that the prayer made in this petition stands satisfied. 10. Learned counsel for the petitioner submits that the issue regarding the legality of the penalty requires to be considered. In our view, this issue has to be assailed by the petitioner by way of the statutory appeal provided to the petitioner under the provisions of Se ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
