9911796707
TMI Blog2024 (2) TMI 1458X X X X Extracts X X X X X X X X Extracts X X X X ..... AT:- Without expressing any opinion on learned Senior Counsel s contention, this writ application is disposed off with liberty to the petitioner to prefer an appeal before the appellate authority. Learned Senior Counsel has vehemently argued that if the appeal is not expeditiously decided there is every likelihood of the goods being disposed of under section 130(7) of the Act which will be to detr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... posite Party No.1) argues that the petitioner has alternative remedy of statutory appeal against the said order. The operative portion of the impugned order passed under Section 130(2) of the Odisha Goods and Services Tax Act (OGST), 2017, reads as under: 24. The unaccounted for goods of Rs. 1,55,13,150.00 (Rupees One Crore Fifty Five Lakh Thirteen Thousand One Hundred and Fifty only) as found in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 700.00 700.00 1,400.00 Total 1,55,13,150.00 31,02,630.00 31,02,630.00 62,05,260.00 25. The taxpayer is liable to make payment of the penalty amounting to Rs. 4,65,396.00 (Rupees four lakh sixty five thousand three hundred and ninety-six only) imposed u/s 122 of the OGST Act as per the Section 130(1) of the OGST Act and fine to the tune of Rs. 62,05,260.00 (Rupees Sixty-Two Lakh Five Thousand Two H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er submitted that in case the petitioner is relegated to the forum of appeal, the appellate authority may be directed to consider the petitioner s prayer for release of goods if it complies with the requirement under section 67(6) of the Act. 4. Without expressing any opinion on learned Senior Counsel s contention, we dispose of this writ application with liberty to the petitioner to prefer an app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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