9911796707
TMI Blog2022 (9) TMI 1108X X X X Extracts X X X X X X X X Extracts X X X X ..... 9th July, 2020 passed under FORM GST MOV-09. On his approaching, the Deputy Commissioner, CGST Central Excise, Division, Ramgarh (respondent no. 2) shall provide GSTIN No. with ID and password to the petitioner, so that the petitioner can prefer an appeal on-line. In case, the appeal is not accepted on-line for any technical reason, he may have liberty to prefer an appeal manually before the appellate authority, CGST and Central Excise, Ranchi. Writ petition is disposed off. - W.P. (T) No. 2491 of 2020 - - - Dated:- 20-9-2022 - Hon ble Mr. Justice Aparesh Kumar Singh And Hon ble Mr. Justice Deepak Roshan For the Petitioner : M/s. N. K. Pasari , Sidhi Jalan , Advocates For the Respondent - CGST : M/s. P. A. S. Pati Ran ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paid by the petitioner under protest . OR IN THE ALTERNATIVE (d) For issuance of an appropriate writ, order or direction, directing upon the Respondents to provide an opportunity of hearing to the petitioner to satisfy the genuineness of the transaction by taking into consideration the documents which though produced by the truck driver, which were discarded by the Respondent no. 3, out of his own whims and fancies, and on being satisfied, the amount paid by the petitioner under protest towards tax and penalty, be refunded. 3. It is the case of the petitioner that no adjudication order was communicated to them pursuant to GST MOV-07 issued on 10th July, 2020 (Annexure-9). The proceedings have been challenged inter alia o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, 2017. 7. Having regard to the aforesaid facts and circumstances and that the petitioner has alternative remedy of appeal under Section 107 of CGST Act, petitioner is allowed liberty to approach the appellate authority against the impugned order 29th July, 2020 passed under FORM GST MOV-09. On his approaching, the Deputy Commissioner, CGST Central Excise, Division, Ramgarh (respondent no. 2) shall provide GSTIN No. with ID and password to the petitioner, so that the petitioner can prefer an appeal on-line. In case, the appeal is not accepted on-line for any technical reason, he may have liberty to prefer an appeal manually before the appellate authority, CGST and Central Excise, Ranchi. Writ petition is disposed of with the afores ..... X X X X Extracts X X X X X X X X Extracts X X X X
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