9911796707
TMI Blog2022 (1) TMI 998X X X X Extracts X X X X X X X X Extracts X X X X ..... (ii) A writ of certiorari or a writ in the nature of certiorari to set aside the order bearing No.ADCOM/ENF/SZ/CTO-34/CRM/12/18 19 dated 15.11.2018 in FORM GST MOV 09 passed by the first Respondent demanding Tax of Rs. 2,30,186/- and equivalent Penalty of Rs. 2,30,186/- under the provisions of the Central GST Acts vide ANNEXURE-B, (iii) A writ of Mandamus or a direction in the nature of mandamus directing the respondents to refund the amount of tax and penalty deposited by Petitioner pursuant to the order bearing No.ADCOM/ENF/SZ/CTO-34/CRM/12/18 19 dated 15.11.2018 in FORM GST MOV-09 passed by the first Respondent at ANNEXURE-B, and (iv) Issue any other writ or order as this Hon'ble Court may deem fit. 2. The brief facts giving ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issed the appeal filed by the petitioner thereby confirming the order passed by the Assessing Authority. Aggrieved by the impugned orders passed by the Prescribe Authority as well as the Appellate Authority, the petitioner is before this Court by way of present petition. 4. In addition to reiterating the various contentions urged in the petition and referring the documents produced by the petitioner, learned counsel for the petitioner invites my attention to the letter dated 07.05.2019 addressed by the petitioner to JAS Toll Road Company Limited, which was in charge of Toll plaza at Nelamangala, which was about 30 k.m., from the destination point at R.K. Hegde Nagar. It is submitted that in response to the aforesaid letter addressed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ehicle was intercepted much prior to same reacing its destination at 6.15 a.m. on 10.11.2018 and consequently, the impugned orders passed by respondent Nos.1 and 2 are just and proper and do not warrant interference by this Court in the present petition. 7. I have given my anxious consideration to the submissions made by learned counsel for the parties and perused the material on record. 8. Though several contentions have been urged by both sides in support of their respective claims, a perusal of impugned orders passed by respondent Nos.1 and 2 - Prescribed Authority and Appellate Authority clearly indicate that though the petitioner has contended that he has produced the documents relating to vehicle in question passing through Toll Pla ..... X X X X Extracts X X X X X X X X Extracts X X X X
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