9911796707
TMI Blog2022 (12) TMI 1233X X X X Extracts X X X X X X X X Extracts X X X X ..... as been preferred for following reliefs:- (a) For issuance of an appropriate writ, order or direction, directing upon the respondents to show cause as to how an officer of the State Taxes could carry out the proceedings under section 129 (1) and (3) of the Act, that too when he is not a Proper Officer under the Central Goods and services Tax Act, 2017, for an inter-state transaction, necessarily falling under the ambit of Integrated Goods and Services Tax Act, 2017, in the view of section 20 of the said Act, the proceedings, if any, could be carried out only under the Central Goods and Services Act and the provisions of the said act has to mutatis mutandis apply. (b) For issuance of an appropriate writ, order or direction, directing upo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng no. 821176253881 dated 31.08.2021, valid till 01.09.2021, in truck bearing no. WB 37E 1135. While the goods were in transit, the truck was intercepted by the Officers of Investigation Bureau, Team A, Special Mobile Team, Dhanbad for verification/inspection, on which it was found that the E-way bill had expired and statement of the truck driver was recorded in Form GST MOV-01, directing him to station the vehicle along with goods at the office of Joint Commissioner of State Taxes (Admn.), Dhanbad in Form GST MOV-02. Pursuant thereto, physical verification was carried out and a report was issued in Form GST MOV-04, wherein no discrepancy was found in the description of goods and quantity as mentioned in the invoice. Owing to the fact that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tegrated 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 payment was made by the Petitioner Company, hence, the company has chosen to file the present writ petition being an aggrieved party. 4. Mr. P.A.S. Pati, learned G.A.-II has filed counter affidavit inter-alia challenging the maintainability of the writ petition, as also on merits and has contended that the efficacious remedy of appeal is available to assessee, since the dispute pertains to questions of fact, the Hon'ble Court may not entertain the writ petition and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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