2022 (6) TMI 195

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..... of the conveyance, goods and documents issued in form GST MOV-2 - section 129[3] of the Central Goods and Services Tax Act, 2017 - HELD THAT:- The petitioner has offered surety and furnished the bank guarantee for 100% of the penalty. The petitioner s remedy as against such order is under Section 107 of the CGST Act, and the petitioner can avail such remedy upon deposit of 25% of the penalty as c .....

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..... USTICE B. M. SHYAM PRASAD Petitioner (By Sri. K M Shivayogiswamy, Advocate) Respondents (By Sri.K. Hema Kumar, AGA) O R D E R The petitioner, who is the owner of certain goods, has sought for the following reliefs: For quashing the first respondent s order dated 03.03.2022 [Annexure F ] for physical verification/inspection of the conveyance, goods and documents issued in .....

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..... d surety and furnished the bank guarantee for 100% of the penalty. The petitioner s remedy as against such order is under Section 107 of the CGST Act, and the petitioner can avail such remedy upon deposit of 25% of the penalty as contemplated under the proviso to Section 107 of the CGST Act. They also submit that in the light of these subsequent events, the petition could be disposed of. If the .....

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