2022 (1) TMI 1456

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... edy - demand of tax with penalty - HELD THAT:- In light of the admitted position that the impugned order could be a subject matter of appeal under Section 107 of the CGST Act, this Court is of the view that the circumstances made out would not make out a case for bypassing the alternative remedy. The petition is disposed off reserving liberty to the petitioner to file an appeal against the impugne .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... out including that the driver of the vehicle was not familiar with the routes as a result of which there were some deviations. 4. Learned counsel for the Revenue would point out to the observations made in the order at Paragraph No.12(D)(ii) and submits that the contentions raised touch upon the appreciation of factual assertions which are best left to be agitated by way of an appeal under Section .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X