2021 (12) TMI 475

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..... d Shri Jagdish Mishra, learned Standing Counsel appearing for the respondents. Since the appellate tribunal has not been constituted under Section 109 of the Central Goods and Services Act, 2017 (hereinafter referred to as the 'Act'), therefore, the petitioner has filed the present petition. Under challenge is the order dated 07.10.2021 passed by the Additional Commissioner Grade-II (App .....

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..... issued under Section 129(3) of the Act. It is contended that the matter relates to goods being transported interstate from Punjab to Madhya Pradesh, and each of the invoices reflect payment of IGST and, therefore, it cannot be presumed that there was attempted evasion of tax. The contention is that the proceedings for confiscation are bad and are of harassment to the petitioner in carrying on its .....

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