TMI Blog2019 (4) TMI 148X X X X Extracts X X X X X X X X Extracts X X X X ..... referred by the petitioner and the same is pending adjudication before the Appellate Authority. 10% of the disputed tax/penalty amount is already deposited by the petitioner - In such circumstances, without going into the merits or demerits of the case, this Court finds it appropriate to direct the Appellate Authority to dispose of the appeal in accordance with law - appeal disposed off. - W.P.N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s that, at 11.20 p.m. on 4.2.2019 the said vehicle was intercepted by the competent Authority and it was noticed that the eway bill was not matching and accordingly the respondent No.4 issued FORM GST MOV-06 , the order of detention under Section 129(1) of the Act and thereafter notice under Section 129(3) wherein, the petitioner was directed to pay the penalty amount of ₹ 5,76,000/- (Rupee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rated at 9.51 p.m. was furnished by electronic media i.e., whats app by the petitioner to the mobile number of respondent No.4. The respondent No.4 failed to consider the same and in utter violation of the Circular issued by the Central Board of Indirect Taxes and Customs GST policy wing bearing No.64/38/2018-GST dated 14.09.2018, proceeded to pass seizure order quantifying the tax/penalty of & ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the conveyance has been detained by the respondent No.4 contrary to the Circular instructions issued by the Central Board of Indirect Taxes and Customs GST Policy wing dated 14.9.2018. The grounds urged by the petitioner being mixed questions of facts and law, the appeal has been rightly preferred by the petitioner and the same is pending adjudication before the Appellate Authority. 10% of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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