9911796707
TMI Blog2021 (9) TMI 429X X X X Extracts X X X X X X X X Extracts X X X X ..... ER (Akil kureshi, CJ) Heard learned counsel for the parties for final disposal of the petition. Petitioner is in the business of providing construction materials. The petitioner had sold 125 drums of Bitumen-vg-30 containing 22.125 metric tons of the said product valued at Rs. 813294/- on which the petitioner had paid GST of Rs. 146393/-. The consignment was to be transported from Guwahati and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entral and State GSTs of Rs. 73196.5/- each be not recovered with matching penalties. The petitioner filed a detailed reply on 29.08.2021 and opposed this demand and also requested for release of the vehicle and the goods. On 04.09.2021 the Superintendent of Taxes issued a communication asking the petitioner to deposit the taxes with penalties upon which the petitioner has filed this petition. Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eeds to be examined and cannot be judged at this stage before this Court. If the departmental authority wishes to inquire further into this lapse in generating the e-way bill by the petitioner, we can have no objection. However, his demand that the petitioner must pay the taxes with penalties even before the issue is adjudicated, is without authority of law. While, therefore allowing the competen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rounded off to Rs. 1,50,000/-), the petitioner shall furnish a bond before the said authority to pay up the sum in case ultimately found liable to do so. Upon the petitioner fulfilling these conditions, the vehicle and the goods shall be released forthwith. The competent authority shall pass final order in accordance with law regarding the petitioner's further tax/penalty liability, if any. If no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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