9911796707
TMI Blog2025 (4) TMI 1463X X X X Extracts X X X X X X X X Extracts X X X X ..... njal Shah for the respondent. 2. By this petition under Articles 226 and 227 of the Constitution of India, the petitioner has challenged the show-cause Notice dated 11.11.2024 in FORM GST MOV-10 and order dated 20.11.2024 passed in FORM GST MOV-11. 3. Brief facts of the case are that the petitioner purchased 25005 Kgs of Remelted Lead Ignots from M/s. Sunrise Enterprises by Invoice No. 162 dated 23.10.2024. The said goods were being transported by road from Bavla, Gujarat to Hyderabad, Telangana which is the business place of the petitioner alongwith E-way Bill. The respondent No.2 intercepted Truck No. KA-56-1947 on 24.10.2024 at 5:40 A.M. wherein, the aforesaid goods were being transported by the petitioner under section 129 of the Cent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ST MOV-11, the petitioner requested the respondent to upload the same in the portal so that the petitioner can file appeal challenging the same. The petitioner made requests through Emails dated 23.01.2025 and 03.02.2025. 3.5 Thereafter, the petitioner received communication dated 25.01.2025 on 13.02.2025 issued by the respondent No. 4 intimating the petitioner that the subject goods would be auctioned. 3.6 It is the case of the petitioner that as the statutory period of three months for the appeal would have ordinarily lapsed on 20.02.2025 and in view of the auction notice issued by respondent No. 4, so as to file appeal in time, the petitioner requested his jurisdictional officer by way of Email on 18.02.2025 to upload the order in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e option availabed on the portal to chose the appellate authority. It was submitted that respondent No. 4 has failed to consider the applications made by the petitioner various times for provisional release of the goods and the conveyance though the petitioner was ready and willing to pay the amount of the penalty as per the order passed in FORM GST MOV 11 amounting to Rs. 15,75,315/- under protest subject to the outcome of the appeal filed by the petitioner. It was further submitted that respondent-authority was bound to consider the request of the petitioner for provisional release of the goods and withdraw the auction notice and therefore, the petitioner had approached this Court for quashing and setting aside the show-cause notice issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eady provided in the show-cause notice as well as the impugned order passed by the respondent No. 4 which is a subject-matter of appeal preferred by the petitioner. 7. Considering the submissions made by the learned advocates for the respective parties and having perused the documents placed on record, it appears that the petitioner has already preferred appeal before respondent No. 5 which is pending for adjudication. The petitioner has therefore, availed the remedy as per the provisions of the GST Act and therefore, the petitioner could not have preferred this petition under Article 226 of the Constitution of India praying for the same relief for quashing and setting aside the show-cause notice in FORM GST MOV 10 as well as the order in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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