TMI Blog2023 (1) TMI 1098X X X X Extracts X X X X X X X X Extracts X X X X ..... t to file an application before the Deputy Commissioner of State Tax, Goods and Services Tax, Bureau of Investigation, South Bengal, Durgapur zone seeking relief under Section 129(1) (a) of the said Act and such application shall be filed within one week from the date of receipt of the server copy of this judgment and order. On receipt of the said application, the said authority shall independentl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the order dated 21st December, 2022 passed by the learned Single Bench in W.P.A. No.28031 of 2022 and the subsequent order dated 3rd January, 2023 by which the affidavit-in-opposition had been directed to be filed by the respondents / department. The goods in question have been intercepted and they have been seized and an order to the said effect has been passed by the Assistant Commissioner, Bure ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the said order is illegal as it is contrary to clause no.6 of the circular dated 31st December, 2018 issued by the Central Board of Indirect Taxes and Custom, GST Policy Wing, which states that if the invoice or any other specified documents is accompanying the consignment of goods, then either the consignor or the consignee should be deemed to be the owner and only in case if the invoices o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... udice to the rights and contentions of either parties. In fact, the learned Single Bench in its order dated 21st December, 2022 has recorded the submissions on behalf of the appellant that they are ready and willing to pay security equivalent to the penalty in terms of Section 129 (1)(a) of the WBGST/CGST Act. However, such a prayer has not been made before the authority in the forum, which is req ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uch a prayer made by the appellant is without prejudice to the rights and contentions of the appellant in the writ petition nor the stand taken by the department in their affidavit-in-opposition that may be filed. 8. There shall be no order as to costs. 9. Urgent photostat certified copy of this order, if applied for, be furnished to the parties expeditiously upon compliance of all legal for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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