9911796707
TMI Blog2025 (2) TMI 1090X X X X Extracts X X X X X X X X Extracts X X X X ..... te. For Opposite Parties : Mr. S. Mishra, Standing Counsel & Mr. A. Kedia, Junior Standing Counsel. JUDGMENT ARINDAM SINHA, ACJ. 1. Mr. Das, learned advocate appears on behalf of petitioner and submits, his client had filed petition dated 4th September, 2024 seeking passing of order in Form GST MOV-09. The truck carrying consignment was detained on 5th July, 2024. There was urgency for his ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enue. He submits, on 5th July, 2024 itself, petitioner paid the penalty to compound the offence. The proceeding was dropped there and then. The truck stood released. Petitioner after having admitted his liability cannot be allowed to turn around and seek adjudication on merits. It is an abuse of the process. 4. Mr. Kedia, learned advocate, Junior Standing Counsel appears on behalf of Central reve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ining his truck. There was calculation of penalty to be paid. It was in the proceeding commenced by the notice. Petitioner paid the penalty. Sub-section (5) came into operation. It is not necessary for us to adjudicate on whether in spite of payment of the required penalty an order was required to be made under sub-section (3) because on the payment, by operation of sub-section (5), the proceeding ..... X X X X Extracts X X X X X X X X Extracts X X X X
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