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TMI Blog2022 (7) TMI 450X X X X Extracts X X X X X X X X Extracts X X X X ..... .K. Pasari, Advocate For the Respondents : Mr. P.A.S. Pati, G.A.-II ORDER Heard learned counsel for the parties. 2. Reference may be made to the order dated 23.06.2022, which reads as under: "Learned counsel for the petitioner submits that the entire proceedings leading to imposition of tax and penalty vide order dated 2nd June, 2022 (Annexure-8) under Section 129 (3) of the JGST Act has b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e and approach the Appellate Authority, if so notified. 2. Learned counsel for the State Mr. P.A.S.Pati states on instructions that the appellate authority has taken over charge on 17.06.2022. However, he would seek instruction as to whether GST DRC-07 has been issued upon the driver/transporter-petitioner or not. 3. List this case on 28.06.2022." 3. A detail counter affidavit has been fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .04.2018 issued by the Ministry of Finance, Department of Revenue, CBIC, GST Policy Wing, New Delhi and the Circular No. 41/2018 dated 20.04.2018 issued by the Commercial Taxes Department, Government of Jharkhand. Though the Circular No. 41/2018 at Para 2(v) shows that a summary of every order in FORM GST MOV-09 and FORM GST MOV-11 shall be uploaded electronically in FORM GST-DRC-07 on the common ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y to go before the appellate authority now that he has been notified on 17.06.2022. 7. Having regard to the aforesaid facts and circumstances and that the petitioner has a remedy of appeal under Section 107 of the JGST Act, petitioner is granted liberty to approach the appellate authority against the impugned order passed under FORM GST MOV-09. On his approaching the Deputy Commissioner, State Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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