TMI Blog2022 (9) TMI 1201X X X X Extracts X X X X X X X X Extracts X X X X ..... ot - Section 129 of GST Act - HELD THAT:- On perusal of the order passed by the first appellate authority, it is found that such exercise has not been done. Therefore, one more opportunity can be granted to the appellants to show their bona fides. This appeal as well as the writ petition are disposed of and the order passed by the appellate authority dated 30th November, 2021 is set aside and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mr. V. Kothari for the State. JUDGMENT (Judgment of the Court was delivered by T.S. SIVAGNANAM, J.) Re: I.A. CAN 2 of 2022 1. This application has been filed to condone the delay of 16 days in filing the instant appeal. 2. We have heard Mr. Ankit Kanodia, learned counsel appearing for the appellants and Mr. Debasish Ghosh, learned Advocate for the State. 3. We are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ants had filed an appeal before the first appellate authority under Section 107(1) of the West Bengal Goods and Services Tax Act, 2017 (for short, the Act ). 7. The allegation against the appellants was that the goods which were meant for export were intercepted on 15th September, 2019 at about 8.35 a.m. and it was found the goods were not accompanied by the valid e-way bill. The appellants c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax is leviable. Consequently, the conduct of the appellants could have been examined both by the adjudicating authority as well as by the appellate authority while imposing penalty under Section 129 of the Act. 9. On perusal of the order passed by the first appellate authority, we find that such exercise has not been done. Therefore, we are of the view that one more opportunity can be granted t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... within a period of 12 weeks from the date of receipt of the server copy of this judgment and order. 12. We make it clear that we have not gone into the merits of the matter and all issues can be considered by the first appellate authority. 13. With the above directions, the appeal and the connected application being CAN 1 of 2022 are disposed of. 14. No order as to costs. 15. Urgent p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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