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2020 (3) TMI 407 - HC - GSTSeizure of goods alongwith the truck - It is the case of the petitioner that the e-way bill for inter-State transportation of the goods was introduced on 1.4.2018. The consignment was transported from Delhi on 6.4.2018 and it was intercepted in Jharkhand on 9.04.2018 - As at the relevant time, no Appellate Authority had been notified by the State Government, the petitioner approached this Court directly, by filing this writ application. It is the case of the respondent State that the Appellate Authority has since been notified by the State Government on 31st July 2018, who shall be the Joint Commissioner (Appeals), State Tax. HELD THAT:- The writ application is disposed with the direction to the petitioner to move before the Appellate Authority within a period of three weeks from today and in case, the petitioner moves before the Appellate Authority within the period of three weeks, the time spent before this Court shall be taken into consideration, treating the appeal filed before the Appellate Authority to be within time.
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