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TMI Blog2022 (2) TMI 1052X X X X Extracts X X X X X X X X Extracts X X X X ..... diqui Mr. Debasish Ghosh ... for the appellant State Ms. Rita Mukherjee Mr. Rowsan Kumar Jha Mr. Abhijat Das ... for the respondent ORDER This appeal has been filed by the State challenging the order dated 07.12.2021 in WPA 17612 of 2021 (Nidhi Madhogaria vs. Assistant Commissioner, Bureau of Investigation, South Bengal, Durgapur Zone). In the above writ petition, the petitioner Mrs. Nidhi Mad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant, the appellant would have been required to pay 100% of the admitted tax and 10% of the disputed tax for her appeal to be entertained. Furthermore, it appears that the learned Single Judge took note of the fact that the consignment along with the vehicle have been detained since September, 2021. Learned counsel for the State strenuously contends that in terms of Section 129 of the CGST Act, 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dealer. In our considered view, the technical objection raised by the appellant has to be agitated before the learned Single Judge as the appellant has been given an opportunity to file an affidavit-in-opposition. All that is required to be seen is whether the interest of revenue has been reasonably safeguarded. In our considered view, the respondent having paid the 100% of the admitted tax and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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