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TMI Blog2024 (11) TMI 577X X X X Extracts X X X X X X X X Extracts X X X X ..... licable tax and penalty under Section 129(1)(a) of the CGST Act, 2017 within three days from the date of receipt of the certified copy of this order. Upon receipt of the applicable tax and penalty, the Assistant Commissioner of Commercial Taxes (Enforcement), Bidar is directed to release the seized goods and the vehicle bearing Registration No. KA-07-8529 - It is made clear that payment of applicable tax and penalty under section 129(1)(a) of the CGST Act, 2017 is subject to the outcome of the final order that would be passed by the Assistant Commissioner of Commercial Taxes (Enforcement), Bidar on impugned notice. Petition disposed off. - Ms. Jyoti Mulimani, J. Sudhir Singh. R. Vijapur, Adv. for the Petitioner Malhar Rao, AAG and Veerana ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and asked the Driver to tender the documents issued under FORM GST MOV-2 for verification. The Driver of the vehicle failed to tender the documents. Hence, the third respondent issued the FORM GST MOV-II and suspected the excess quantity of goods under transportation. As things stood thus, the petitioner Chelaram being the owner of the goods has given undertaking letters on 5-2-2024 and 14-2-2024 before the third respondent contending that he is ready to pay permissible tax along with penalty under section 129(1)(a) of Central Goods and Service Tax Act, 2017 and sought for release of the goods and the vehicle. However, the third respondent without according the request of the petitioner, calculated the applicable tax and penalty under secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in vehicle bearing Registration No. KA-07-8529 that was intercepted by the third respondent Officers on 3-2-2024. Suffice it to note that the petitioner requested the Assistant Commissioner on 5-2-2024 and 14-2-2024 contending that the requisite documents for verification has been submitted by him and he is also ready to pay the applicable tax and penalty under section 129(1)(a) of the CGST Act, 2017. Annexures-E and F are the undertaking given by the petitioner. A perusal of the same would reveal that the petitioner is ready to pay the applicable tax and penalty under section 129(1)(a) of the CGST Act, 2017. However, the Assistant Commissioner went ahead and issued show cause notice on 20-2-2024. The show cause notice at Annexure-G would ..... X X X X Extracts X X X X X X X X Extracts X X X X
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