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TMI Blog2022 (11) TMI 676X X X X Extracts X X X X X X X X Extracts X X X X ..... the same is taken up for hearing. 3. The petitioner has prayed for the following reliefs : "a) ... calling for the records pertaining to the Petitioner case and after going into the validity and legality thereof, quash and set aside impugned auction notice dated 12.06.2022. b) ... directing the Respondent no.5 to release the confiscated goods along with conveyance c) ... directing the Respondent No. 5 to not auction the confiscated good and conveyance till matter is sub-judice before the Appellate Authority. d) ... directing the Respondent No. 4 to give personal hearing and decide the appeal within 2 weeks or within such time as this Hon'ble Court deem fit. e) ... directing the Respondent No. 5 to release confiscated goods in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner that without issuing notice under Form GST MOV-07 and order under Form MOV-09 in accordance with section 129(3) of the GGST Act, the respondent no.5 directly issued notice under Form GST MOV-10 in terms of section 130 of the GGST Act and proposed confiscation of the goods. 4.6) The petitioner filed reply dated 31.07.2021 before respondent no.3. Respondent no.5 vide order dated 16.10.2021 valued the goods at the rate of Rs.651/- per Kg and confirmed tax demand of Rs.7,71,044/- and imposed equivalent penalty and further fine in lieu of confiscation of conveyance was determined to be Rs.7,71,044/-. 4.7) Being aggrieved by the aforesaid order, the petitioner filed an appeal under section 107 of the GGST Act before respondent no.4 and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llate Authority while deciding the appeal on merits.
8. Therefore, instead of entertaining the petition on merits, the same is disposed of with a direction to the respondent no.4 to decide the appeal within a period of two months and preferably on or before 15.11.2022 in accordance with law.
9. The petitioner is entitled to raise all the contentions which are raised in this petition before the Appellate Authority. It is made clear that we have not expressed any opinion on merits and the petition is disposed of in view of the statement made by learned Assistant Government Pleader Mr. Kathiria on instructions received from respondent no.4.
10. The petition is accordingly disposed of.
No order as to costs. X X X X Extracts X X X X X X X X Extracts X X X X
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