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2021 (7) TMI 1397 - HC - GSTSeizure of goods alongwith vehicle - expired E-way bill - case of petitioner is that the E-way bill unfortunately expired as the vehicle could not travel within the prescribed time because of break-down - HELD THAT:- For whatever reasons, the goods, at the time of inspection, were found to be without valid documents as required by the GST Act. The proper Officer, therefore, started proceedings under Section 129 of the GST Act, which are not even culminated in the final order. In the matter of M/S. PODARAN FOODS INDIA PRIVATE LIMITED VERSUS STATE OF KERALA, THE ASSISTANT STATE TAX OFFICER (SQUAD NO. I) , THE ASSISTANT STATE TAX OFFICER, COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT [2021 (1) TMI 552 - KERALA HIGH COURT], this court had already concluded the issue with the observations that I do not find any reason to interfere with the adjudication orders in Form GST MOV-9 impugned in the writ petition. The petitioner is relegated to his alternate remedy of preferring appeals against the said adjudication orders before the appellate authority under the Act. All contentions, legal and factual, are left open to be agitated by the petitioner before the appellate authority. Petition disposed off.
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