9911796707
TMI Blog2024 (8) TMI 459X X X X Extracts X X X X X X X X Extracts X X X X ..... Already, the entire penalty is covered by the bonds and bank guarantee. So long such bonds and bank guarantee are valid, there cannot be any question of the appellate authority once again calling upon the petitioners to make payment of pre-deposit in terms of the proviso to Section 107 (6) of the said Act. The writ petition is disposed of with a direction that in the event the petitioners approach ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GST/WBGST Act, 2017 (hereinafter referred to as the said Act ). 3. It is the petitioners case that the petitioners vehicle along with the goods were intercepted on 9th January, 2024, inter alia, on the ground that E-Way bill not tendered for goods in movement. 4. Mr. Ray, learned advocate appearing on behalf of the petitioners by drawing attention of this Court to the show cause notice issued in F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods released. The order impugned in the writ petition cannot be sustained and should be set aside. 5. At this stage Mr. Siddiqui, learned advocate appearing on behalf of the State respondents, however, would submit that the petitioners have an alternative remedy in the form of an appeal under Section 107 of the said Act. This Court, ordinarily, ought not to entertain the writ petition of thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eposit in terms of the proviso to Section 107 (6) of the said Act. 8. Having regard to the aforesaid, the writ petition is disposed of with a direction that in the event the petitioners approach the appellate authority within 15 days from date, the appellate authority having due regard to the pendency of the writ petition before this Court shall hear out and dispose of the appeal on merits within ..... X X X X Extracts X X X X X X X X Extracts X X X X
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