2021 (4) TMI 130

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....espondent No.1 to admit the appeal and decide the appeal on merits on all the points raised in the appeal by providing adequate opportunity of hearing to the petitioner. 2. Facts leading to this case are as under: The petitioner is running a transport business in the name and style of Sreelakshmi Transport as its sole proprietor. It is further stated that it is duly registered under GST Laws in the state of Kerala under NO.32BOQPN 8124 M2 ZE. The case of the petitioner is that, one M/s Arvind Traders, Kasargod enquired about the willingness of the petitioner for transport of consignment of Arecanut of 17500 Kg worth Rs. 49,00,000/- and IGST at Rs. 2,45,000/- with total invoice value of Rs. 51,45,000/- from him to M/s Rohini Traders, Delhi.....

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....er, however, the concerned officer ordered for physical verification of the goods and conveyance. The petitioner has also stated that authorities have passed detention order on 08.09.2020 and being aggrieved by the same, the consignor made a representation to the Commercial Tax Officer, Ballari to release the goods. 5. It is further stated that consignor submitted representation expressing his willingness to offer security as per Section 129(1) of CGST Act. It is also stated in the present writ petition that consignor aggrieved by the detention order passed under Section 129, has approached this Court in W.P.No.147799/2020 and the same is pending for consideration. 6. The grievances of the petitioner is that the respondent-authorities hav....