9911796707
TMI Blog2022 (9) TMI 619X X X X Extracts X X X X X X X X Extracts X X X X ..... e of such goods - HELD THAT:- Admittedly, the impugned orders passed are appealable under Section 107 of the KGST Act/CGST Act and the petitioner has an alternative efficacious remedy of appeal. Hence, the writ petition is liable to be dismissed reserving liberty to the petitioner to approach the Appellate Authority in accordance with law. However, taking into consideration that 06.07.2002 is fix ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g of Pan Masala and Tobacco products. In the process, it was transporting tobacco products from Bengaluru to Malur. The same was being unloaded at a place near Malur and certain other quantity of products was already stored in the said place. On the ground that the place where it was being unloaded/stored was not the place where the products were intended to be transported the goods have been seiz ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itially, the same was rejected. Subsequently, it was granted on 06.05.2022. Due to constraints in the business, it was forced to unload the products at the said godown on 26.04.2022 when the permission had not yet been granted and at that time, the products were seized. It is submitted that the transaction was a bona fide transaction, there was no diversion of goods, it has paid all the necessary ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yed to be set aside. 4. Per contra, the learned Additional Government Advocate appearing for the respondents upon instructions submits that there is a serious doubt about the goods being loaded in Bengaluru and transported from Bengaluru itself. He further submits that there are certain other disputes with regard to facts which cannot be gone into in the writ proceedings. He also submits that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terim protection is not granted to the petitioner, the entire proceedings and the appeal it may file challenging the impugned orders would become infructuous. 6. Hence, the following: ORDER The writ petition is dismissed reserving liberty to the petitioner to approach the appropriate forum and challenge the impugned orders in accordance with law. The respondents shall not open the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
