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TMI Blog2022 (10) TMI 621X X X X Extracts X X X X X X X X Extracts X X X X ..... or the respondents. With their consent and as the pleadings are complete, the writ petition is being disposed of at the admission stage. 2. The present writ petition came to be filed seeking issuance of a Writ of Mandamus declaring the action of the 3rd respondent in detaining the goods belonging to the petitioner vide order dated 28.03.2022 and collecting an amount of Rs.4,87,694/- on the ground of mismatch of the company's name in the tax invoice as illegal, arbitrary and violative of principles of natural justice. 3. The petitioner - M/s Bitumon Corporation India Pvt., Ltd., is engaged in the business of Bitumen products and sale of the said products within India. It is said that Bitumen is being imported to India and is sold to regula ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e submits that Bitumen Corporation India Private Limited and BITCOL are one and the same and the abbreviated form of Bitumen Corporation of India i.e., BITCOL is shown in the tax invoice. He further submits that a notice ought to have been issued at-least after seizure, explaining the reasons for seizure, which is also not done. 6. A counter came to be filed by the 3rd respondent disputing the averments made in the affidavit filed in support of the writ petition. The Deputy Assistant Commissioner, who filed the counter-affidavit, categorically stated that the vehicle was intercepted on 28.03.2022 and it was found that conveyance is not accompanied by proper details in the tax invoice. As such, the vehicle was detained and enquiry was condu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that since the amount has been paid and the vehicle and the material were released, if the petitioner has any grievance with regard to the procedure followed by the 3rd respondent, it may have to prefer an appeal questioning the factual aspects involved as to why the vehicle was detained and under what circumstances, the penalty came to be paid, in the absence of any default. The said argument of learned Government Pleader cannot be brushed aside, having regard to the factual position. 10. The issues raised in this writ petition have to be dealt with basing on the factual aspects. Since the Statute provides an appeal under Section 107 of the GST Act, the petitioner can as well avail the same. 11. For the aforesaid reasons, the Writ Petit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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