9911796707
TMI Blog2024 (7) TMI 1035X X X X Extracts X X X X X X X X Extracts X X X X ..... than the fair market value and there is huge difference between the maximum retail price printed on the said goods against the value shown in the invoices - HELD THAT:- Without going into the question of whether the endorsement has been made after proper appreciation of the material before the 1st respondent, it would be appropriate to dispose of this Writ Petition, keeping in view the objections ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... N RAO The petitioner is a transporter, who was transporting 266 cases of fireworks along with another 56 bundles of fireworks from Tamil Nadu to Andhra Pradesh when they were detained on 13.06.2024 by the 1st respondent at NH-16 Bypass, Nellore. The 1st respondent, after detaining the said goods apart from the vehicle of the petitioner had issued order of detention under Section 129 (1) of the And ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 11 bundles which are said to be not covered by documents. 2. The 1st respondent, without considering the said letter, is said to have issued Form GST MOV-07 directing the petitioner to pay penalty of Rs. 1,10,000/- on the 11 bundles of fireworks and penalty of Rs. 2,82,468/-. Subsequently, the 1st respondent also issued notice of confiscation under Form GST CVT-10 on 21.06.2024, this form was is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ering the objections of the petitioner, in their proper perspective. He would further submit that the endorsement also records that further orders would be passed. He would submit that in the absence of the further orders being passed, the petitioner does not have any remedy in law and has therefore approached this Court by way of the present Writ Petition. 6. Without going into the question of wh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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