9911796707
TMI Blog2022 (10) TMI 621X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 107 of the GST Act before Joint Commissioner concerned. - WRIT PETITION No.17061 of 2022 - - - Dated:- 16-9-2022 - HONOURABLE SRI JUSTICE C.PRAVEEN KUMAR AND HONOURABLE SRI JUSTICE A.V.RAVINDRA BABU SRI P.S.P SURESH KUMAR, LEARNED COUNSEL FOR THE PETITIONER, AND SRI T.C.D.SEKHAR, LEARNED GOVERNMENT PLEADER FOR COMMERCIAL TAXES APPEARING FOR THE RESPONDENTS. ORDER:- (Per Hon ble Sri Justice C.Praveen Kumar) Heard Sri P.S.P Suresh Kumar, learned counsel for the petitioner, and Sri T.C.D.Sekhar, learned Government Pleader for Commercial Taxes appearing for 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 pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he goods and collection of penalty. 5. Reiterating the averments made in the affidavit filed in support of the writ petition, learned counsel for the petitioner would submit that the 3rd respondent has not followed the procedure contemplated under law, more particularly Section 129 of Central Goods and Services Tax Act, 2017 [for short, GST Act ] while seizing the goods and the vehicle. Insofar as the ground of detention that Bitumen is being transported with defective document, he would submit that the understanding of the authority detaining the vehicle is incorrect. In other words, he 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., B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yance has come forward and paid tax and penalty as proposed. Therefore, the applicable tax and penalty proposed were confirmed vide order of the 3rd respondent, under Section 129(3) of the GST Act, and vide release order in Form GST MOV-05 dated 28.03.2022 the goods and conveyance were released. 8. Learned counsel for the petitioner submits that because of the need of the vehicle and the material, the amount was paid, however on protest, and hence, the present writ petition came to be filed questioning the seizure and penalty imposed. 9. At this stage, learned Government Pleader would contend 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 proce ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
