9911796707
TMI Blog2021 (3) TMI 59X X X X Extracts X X X X X X X X Extracts X X X X ..... nder the goods were being transported, expired - HELD THAT:- We, in exercise of jurisdiction under Article 226 of the Constitution of India cannot be drawn into these factual controversies and are not satisfied that the appellant, owing to the aforesaid, is deprived of the remedy of appeal. The petition is disposed of with liberty to the petitioners to prefer the appellate remedy before the Ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax (GST) Officer and seeks mandamus for refund of ₹ 4,98,456/- paid as tax and penalty thereunder and also seeks costs for illegal detention of goods of the petitioners. 4. It is the case of the petitioners that owing to the farmers protest around Delhi, the validity of the E-Way Bill issued on 27th November, 2020 and whereunder the goods were being transported, expired on 10 th Decemb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... how that the respondent GST Officer has not even recorded the documents presented to him viz. E-Way Bill and the invoice, which in fact were produced by the petitioners before the respondent GST Officer. On asking, how the statement of the petitioners to the effect that the documents were indeed produced is to be believed, attention is drawn to FORM GST MOV-02 dated 12th December, 2020 at page 84 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant, owing to the aforesaid, is deprived of the remedy of appeal. 9. Be that as it may, a specific direction for consideration of the said pleas of the petitioners can also be made. 10. The petition is thus disposed of with liberty to the petitioners to prefer the appellate remedy before the Additional Commissioner and which if preferred shall be decided in accordance with law and it ..... X X X X Extracts X X X X X X X X Extracts X X X X
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