2024 (12) TMI 453

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... er that confiscation of goods and vehicles and imposition of penalty is illegal, inasmuch as, the vehicle of the petitioner was on way for weighing of the goods in the weighing machine within the declared principal place of business - HELD THAT:- In view of the availability of the alternate remedy available to the petitioner, the writ petition is accordingly dismissed, however, the petitioner is r .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... f the goods in the weighing machine within the declared principal place of business. 3. It is further submitted by the learned counsel for the petitioner that the order was passed by the Proper Officer on assumption that tax evasion has been done by the petitioner. 4. Learned counsel for the State submits that although in the writ petition a notice dated 15.10.2024 has been challenged by the petit .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ng in the Department is that orders are always uploaded on the G.S.T. common portal in compliance of the provisions contained under Section 169 of the Act of 2017. 8. In view of the availability of the alternate remedy available to the petitioner, the writ petition is accordingly dismissed, however, the petitioner is relegated to avail the remedy of appeal available to him under Section 107 of the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X