TMI Blog2023 (4) TMI 491X X X X Extracts X X X X X X X X Extracts X X X X ..... on is disposed of with a liberty to the petitioner herein to file an appeal against the impugned action of the respondents. The Appellate Authority before deciding the appeal shall consider the matter in its entirety including the issue that is pending before the Hon ble Supreme Court. Further, till the appeal is decided, the Bank Guarantee that is furnished by the petitioner shall continue. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aving GST registration No.16AAACO1598A2ZP(Tripura). The convey note was shared with the petitioner-transporter. Thereafter, E-Way Bill was generated by the transporter dated 25.09.2021 for the smooth movement of the said shipment. Inadvertently, the class of the vehicle was mentioned as 'ODC' instead of a normal vehicle. The vehicle of the transporter vide registration No.JK02AV1205(truck) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ause as to why the respondents No.4 5 should not be directed to release the Bank Guarantee in favour of the petitioner. (ii) Issue Rule upon the respondents and each one of them to show cause as to why a writ in the nature of certiorari shall not be issued directing the respondents to produce the records relevant to the subject matter of the proceedings for rendering consignable justice by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rcumstances of the case. 3. Mr. A. Nandi, learned counsel appearing for the petitioner submitted that there was no suppression in either invoices or bill of the supply of delivery challan in transit. There is no provision for double imposition of tax and penalty upon the shipment, which has already paid proper tax. Minor anomaly in regard to the class of vehicle as to the description in the E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is disposed of with a liberty to the petitioner herein to file an appeal against the impugned action of the respondents. The Appellate Authority before deciding the appeal shall consider the matter in its entirety including the issue that is pending before the Hon ble Supreme Court. Further, till the appeal is decided, the Bank Guarantee that is furnished by the petitioner shall continue. 6. W ..... X X X X Extracts X X X X X X X X Extracts X X X X
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