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2022 (8) TMI 811 - HC - GSTLevy of penalty u/s 129 (3) of the Central Goods and Service Tax Act, 2017 - Detention of vehicle of petitioner - detention for the reason of suspected transaction - whether transaction appeared to be 'doubtful'? - HELD THAT:- The point of origination of goods is Telangana and not Guwahati as claimed. Though this point was specifically put to the petitioner in the course of adjudication proceedings and the petitioner could very well have produced the toll receipts or any other information/material in its possession to disprove the suspicion, this does not appear to have been done. It is on the basis of the aforesaid discussion that the impugned order has to be passed. No violation amenable to Article 226 of the Constitution of India has been made out by the petitioner. No doubt, the petitioner may still have in its possession/material to disprove the conclusions of the respondent authorities. However, consideration of such information, if at all, would involve an examination of disputed facts which this Court is not inclined to embark upon in a writ petition. The petitioner has an efficacious, alternate remedy provided under Section 107 of the aforesaid Act and is at liberty to approach the Respondent/Appellate Authority as expeditiously it desires. It is also a settled position that an Appellate Authority has all powers incidental and ancillary to the power of disposal of an appeal that include powers of grant of interim protection and release of seized material - Petition dismissed.
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