9911796707
TMI Blog2022 (12) TMI 1176X X X X Extracts X X X X X X X X Extracts X X X X ..... through the series of events, as also, taking into consideration that an efficacious alternative remedy by way of appeal is available to the petitioner under Section 107 of JGST Act, we therefore, grant liberty to the petitioner to approach the appellate authority against the impugned order passed under Form GST MOV 09. On his approaching, the State Taxes Officer, Intelligence Bureau, Jamshedpur Division, Jamshedpur shall provide the GSTIN number so that the petitioner can prefer an appeal online. The writ petition is disposed of. - APARESH KUMAR SINGH, A.C. J. AND DEEPAK ROSHAN, JJ For the Petitioner : M/s. Nitin Kumar Pasari, Adv. Ms. Sidhi Jalan, Adv. Mr. Naveen Toppo, Adv. Mr. Shubham Choudhary, Adv. Mr. Gaurav Kaushalesh, A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e in very narrow compass. The Petitioner Company is having its Registered Office at Faridabad, Haryana, and is engaged in the business of manufacture and supply of Tube Mill Equipments and their Rolls. M/s. Tata Steel Ltd., Jamshedpur, issued a purchase order dated 06.05.2020 to the Petitioner Company situated at Faridabad, Haryana, for supply of role set amounting to Rs. 38.00 Lakhs, which was subsequently revised on 25.12.2020. The consignment forming part of the purchase order was dispatched under proper cover of documents including E-way bill bearing no. 341270245954 in truck bearing no. HR 38 Z 6057. While the goods were in transit, the truck was intercepted on 06.01.2021 by the officers of the Investigation Bureau, Jamshedpur, Divisio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of vehicle. The State Tax Officer proceeded to create a temporary GST registration number for the driver at his own accord as he was unable to upload GST DRC-07 and uploaded the same therein. On the ground of there being no evasion of tax and no contravention of Section 129(3) of the Act, the assessee preferred the writ petition. Another challenge has been made to the jurisdiction of State Taxes Officer on the ground that for a inter-state transaction falling within the purview of Integrated Goods Services Tax Act 2017, the State Tax Officer has no jurisdiction to carry out the proceedings under Section of 129 of the Act. Although, the proceeding has been initiated against the truck driver, but since the truck driver is not registered a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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