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TMI Blog2022 (12) TMI 1233X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellate authority against the impugned order passed under Form GST MOV 09. On his approaching, the State Taxes Officer, Intelligence Bureau, Dhanbad Division, Dhanbad shall provide the GSTIN number so that the petitioner can prefer an appeal online. In case the appeal is not accepted online for any technical reasons, he would be at liberty to prefer an appeal manually before the appellate authority. Writ petition is disposed off. - W.P. (T) No. 3651 of 2021 - - - Dated:- 21-12-2022 - HON BLE THE ACTING CHIEF JUSTICE APARESH KUMAR SINGH And HON BLE MR. JUSTICE DEEPAK ROSHAN For the Petitioner : M/s. Nitin Kumar Pasari, Adv.Ms. SidhiJalan, Adv. Mr. Naveen Toppo, Adv. Mr. ShubhamChoudhary, Adv.Mr. Gaurav Kaushalesh, Adv. Mr. Rit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... whereunder, tax and penalty to the tune of Rs. 5,51,808/- has been imposed and the same has been paid for release of truck, 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) Consequent thereupon, the amount deposited by the petitioner for release of truck and goods be directed to be refunded. 3. The brief facts of the case lie in very narrow compass. The Petitioner Company is having its Registered Office at Burdwan, West Bengal, and is engaged in the business of retailing of PP Woven Sack, PP Woven Roll, PP empty bags etc. On 12.08.2021, a Purchase Order was placed by M/s. ACC Ltd. Sindri, Dhanbad, to the Petitioner situated at Burdawan, West ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d State Taxes Officer Jharkhand proceeded to suo moto register the truck driver in terms of Rule 16(1) of the Rules for payment of tax and penalty. On being informed about the entire incident, the Petitioner Company paid the entire demand of tax and penalty for release of goods and the vehicle after which an order in Form GST MOV-05 was issued, directing the release of vehicle and goods contained therein. Without providing any opportunity of hearing on the date fixed i.e. 08.09.2021, an order of demand and penalty has been passed u/s 129(3) of the Act in Form GST MOV 09 in a mechanical manner and in the name of the truck driver. On the ground of there being no evasion of tax and no contravention of Section 129(3) of the Act, the assessee pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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