TMI Blog2022 (9) TMI 663X X X X Extracts X X X X X X X X Extracts X X X X ..... 129 and Rule 138 of GST Act and rules - HELD THAT:- The issue involved is highly disputed question of fact with regard to registration of the Teak Sawn Timber not tallying with the declaration made in the E-way bill and invoices and further there is no existence of consignor at his registered place of business, this Court in exercise of constitutional writ jurisdiction under Article 226 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y, under Section 129(1) of the CGST Act and WBGST Act, 2017 dated 10th August, 2022. Mr. Ghosh learned advocate appearing for the respondent State GST authority was directed by the order dated 26th August, 2022 to take appropriate instruction in the matter and in compliance of the same he has filed written instruction dated 29 th August, 2022 along with supporting documents issued by the Assis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the measurement details (length, breath and height) of the teak sawn timber are not in coherence with measurement slip produce by the driver. So, completion of physical verification on 10.08.2022 unfolds that the vehicle was carrying a separate consignment of Teak Sawn Timber which is different in size, shape and quantity from that mentioned in the submitted tax invoice, eway bill and Cert ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 138 of GST Act and rules. A physical copy of the GST MOV 07 was duly handed over on 11.08.2022 after explaining the content of the notice to the driver/person in charge, MANI. N. The driver received it and put his signature on the office copy. On the basis of aforesaid finding as appears from the instruction of the respondent GST authority the issue involved is highly disputed question of fact ..... X X X X Extracts X X X X X X X X Extracts X X X X
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