Home Case Index All Cases GST GST + HC GST - 2022 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (9) TMI 663 - HC - GSTMaintainability of petition - availability of alternative remedy of appeal - Detention of goods - Levy of penalty - Teak Sawn Timber not tallying with the declaration made in the E-way bill - contravention of Section 68 read with Section 129 and Rule 138 of GST Act and rules - HELD THAT:- The issue involved is highly disputed question of fact with regard to registration of the “Teak Sawn Timber” not tallying with the declaration made in the E-way bill and invoices and further there is no existence of consignor at his registered place of business, this Court in exercise of constitutional writ jurisdiction under Article 226 of the Constitution of India cannot act as a fact finding and verification authority over transported the goods in question. If the petitioner is not satisfied with the reasons given for detention of the goods in question and the order passed under Section 129(1) of the Act, the same is appellable before the appellate forum under Section 107 of the Act - petition disposed off.
|