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TMI Blog2022 (9) TMI 663X X X X Extracts X X X X X X X X Extracts X X X X ..... Siddiqui, Mr. D. Ghosh, Mr. V. Kothari .... For the State Heard learned Counsel appearing for the parties. By this writ petition, petitioner has challenged the impugned order passed by the respondent GST authority, under Section 129(1) of the CGST Act and WBGST Act, 2017 dated 10th August, 2022. Mr. Ghosh learned advocate appearing for the respondent State GST authority was directed by the ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... N. on 10.08.2022. Upon physical verification approximately 312 cubic feet of team sawn timber has been found in excess of what has been declared in e-way bill and invoice. Physical checking also reveals that the measurement details (length, breath and height) of the teak sawn timber are not in coherence with measurement slip produce by the driver. So, completion of physical verification on 10.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he office copy. 4. A show cause notice in GST MOV 07 was issued on 11.08.2022 to the driver, MANI N after computing the applicable penalty for contravention of Section 68 read with Section 129 and Rule 138 of GST Act and rules. A physical copy of the GST MOV 07 was duly handed over on 11.08.2022 after explaining the content of the notice to the driver/person in charge, MANI. N. The driver receive ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellate forum under Section 107 of the Act.
Mr. Ghosh shall hand over a copy of the instruction to learned advocate appearing for the petitioner who will take appropriate statutory remedy either before the appellate forum or before the Officer concerned in accordance with law.
With this observation and direction this writ petition being WPA 18885 of 2022 stands disposed of. X X X X Extracts X X X X X X X X Extracts X X X X
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