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2020 (10) TMI 998 - Commissioner - GSTValidity of Provisional Release Order - case of appellant is that while passing the impugned order the releasing authority was required to follow the judgments of various courts under judicial discipline, the impugned order has been passed in utter violation of judicial discipline - HELD THAT:- The investigation in the matter is still under process as per letter C.No. DGGSTI/JZU/INT/CE/02/2017/3256 dated 22.07.2019 received from Joint Director, DGGI, Jaipur and appeal has been filed only against the conditions imposed for provisional release. The various courts order submitted by the appellant is not squarely covered in the instant matter. The Provisional Release Order passed by the Releasing Authority is as per law; as the order has been rightly passed by the Releasing Authority and is in accordance with the provisions of sub-section(6) of Section 67 of the CGST Act, 2017 - Appeal dismissed.
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