9911796707
TMI Blog2022 (7) TMI 450X X X X Extracts X X X X X X X X Extracts X X X X ..... e GSTIN number so that petitioner can prefer an appeal online. In case the appeal is not accepted online for any technical reasons, he would be at liberty to prefer an appeal manually before the appellate authority the Deputy Commissioner, State Taxes, Dumka Circle, Dumka. The writ petition is disposed of. - W.P.(T) No. 2722 of 2022 - - - Dated:- 6-7-2022 - HON BLE MR. JUSTICE APARESH KUMAR SINGH And HON BLE MR. JUSTICE DEEPAK ROSHAN For the Petitioner : Mr. N.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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... who is the owner of the truck was facing technical difficulty in preferring an appeal on the online portal. The other technical difficulty faced by petitioner was absence of GSTIN number in favour of the owner, since the proceedings were conducted against the driver. 4. Learned counsel for the petitioner has also argued that the proceedings are vitiated on account of violation of principles of natural justice and the procedure to be followed by the adjudicating authority in cases of detention of goods and conveyances in transit. 5. Learned counsel for the petitioner and the State both have referred to the Circular No. 41/15/2018-GST dated 13.04.2018 issued by the Ministry of Finance, Department of Revenue, CBIC, GST Policy Wing, New D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... State Taxes, Dumka Circle, Dumka shall provide the GSTIN number so that petitioner can prefer an appeal online. In case the appeal is not accepted online for any technical reasons, he would be at liberty to prefer an appeal manually before the appellate authority the Deputy Commissioner, State Taxes, Dumka Circle, Dumka. 8. Learned counsel for the petitioner submits that in terms of para 2(i) of the Circular No. 41/2018, petitioner is also ready to furnish bond and bank guarantee of the amount equivalent to the liability fastened under FORM GST MOV-09 for release of his vehicle and appropriate direction may be issued in this regard. On filing of appeal and furnishing of bond together with bank guarantee of the amount equivalent to the l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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