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TMI Blog2022 (12) TMI 1177X X X X Extracts X X X X X X X X Extracts X X X X ..... icacious 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. - W.P.(T) No. 1823 of 2021 - - - Dated:- 21-12-2022 - HON BLE APARESH KUMAR SINGH, A.C.J. AND HON BLE DEEPAK ROSHAN, For the Petitioner : Mr. Nitin Kumar Pasari, Adv. Ms. Sidhi Jalan, Adv. Mr. Naveen Toppo, Adv. Mr. Shubham Choudhary, Adv. Mr. Gaurav Kaushalesh, Adv. Mr. Ritur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chi, whereby and whereunder, tax and penalty to the tune of Rs. 31,52,780/- has been imposed on the ground that E-way Bill had lost its validity without any finding of evasion of tax, which otherwise is also beyond jurisdiction. D) Consequently, direction be issued to State Respondents that the Bank Guarantee furnished by the Petitioner Company for releasing of trucks, be released in favour of the Petitioner. 3. The brief facts of the case lie in very narrow compass. The petitioner is having its manufacturing unit at Chhattisgarh and is engaged in the business of Ferro Alloy and other ancillary products and in furtherance of its business, the petitioner received purchase order from M/S. Tata Steel Ltd. for supply of 500 tons of Fer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5.04.2021, Form GST Drc 07 was issued. 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 an 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 as a dealer and the Bank Guarantee was furnished by the company, hence, the company has chosen to file the present writ petition being an aggrieved party. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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