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2019 (4) TMI 385

representation dated 13.3.2019 (Annexure P-10) to respondent No.2, but no action has so far been taken thereon - Held that:- Without expressing any opinion on the merits of the case, we dispose of the present petition by directing respondent No.2 to take a decision on the representation dated 13.3.2019 (Annexure P-10), in accordance with law by passing a speaking order and after affording an oppor .....

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vide registration certificate dated 1.1.2019 (Annexure P-1). After change of address, fresh registration certificate dated 16.2.2019 (Annexure P-2) was issued to the petitioner. The petitioner vide invoice dated 21.2.2019 (Annexure P-3) purchased iron scrap from Shri Paramhans Scrap Store. The said goods were sent to the petitioner through Levis Goods Transport Co., Malout vide GR dated 21.2.2019 .....

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-. In pursuance thereto, the petitioner deposited the tax and penalty as is clear from Form GST DRC03 dated 13.3.2019 (Annexure P-9). However, the goods were not released by respondent No.2. Accordingly, the petitioner moved a representation dated 13.3.2019 (Annexure P-10) to respondent No.2 for release of goods, but no response has been received till date. Hence, the present writ petition. 3. Lea .....

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