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TMI Blog2022 (3) TMI 852X X X X Extracts X X X X X X X X Extracts X X X X ..... fact that as of now the GST Tribunal is not functional and had the avenue of appeal been available to the appellant, 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. The technical objection raised by the appellant has to be agitated before the learned Single Judge as the appellant has been given an opportunity ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 21 (Nidhi Madhogaria vs. Assistant Commissioner, Bureau of Investigation, South Bengal, Durgapur Zone). In the above writ petition, the petitioner Mrs. Nidhi Madhogoria was the wife of late Mohit Madhogoria, who was a registered dealer under the provisions of the W.B.V.A.T. Act presently under the GST Act. The writ petition has been filed challenging the order of detention passed by the auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent 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, 2017, the penalty will be 200% of the tax and since the appellant is not a registered dealer, the revenue cannot take steps to recover the balance and, therefore, the appellant should be put on further terms by directing her to exe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 further 10% of the disputed tax, the interest of revenue has been safeguarded, for the present. We make it clear that this order should not be treated as a precedent as this court has not interpreted the provisions of Section ..... X X X X Extracts X X X X X X X X Extracts X X X X
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