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2022 (7) TMI 450 - HC - GSTDetention of goods alongwith penalty - no summary of the order in Form GST DRC-07 has been issued in absence of which, petitioner is precluded from preferring any appeal - Section 129 (3) of the JGST Act - violation of principles of natural justice - HELD THAT:- The petitioner has a remedy of appeal under Section 107 of the JGST Act, petitioner is granted liberty to approach the appellate authority against the impugned order passed under FORM GST MOV-09. On his approaching the Deputy Commissioner, State Taxes, Dumka Circle, Dumka shall provide the GSTIN number so that petitioner can prefer an appeal online. In case the appeal is not accepted online for any technical reasons, he would be at liberty to prefer an appeal manually before the appellate authority the Deputy Commissioner, State Taxes, Dumka Circle, Dumka. The writ petition is disposed of.
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