9911796707
TMI Blog2023 (5) TMI 884X X X X Extracts X X X X X X X X Extracts X X X X ..... Adjudication-2 dated 08.05.2023 and Form GST MOV-09- Order of Demand of Tax and Penalty in GST MOV Order No.04/2023-24/Adjudication-2 dated 08.05.2023, on the file of the second respondent and to quash the same, as illegal, arbitrary and void ab initio, by issuance of Writ of Certiorari. 3. The case of the writ petitioner is that he is a registered dealer under the Goods and Service Tax Act, 2017 (hereinafter referred to as 'the GST Act'). In the course of business, he had entered into a transaction with a Company in Salem (Consignor) for supply of goods directly to be delivered as per the directions of the customer, namely, SRM Steels at Chennai, to a registered dealer, as per the provisions of the GST Act 2017. The said registere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed Government Advocate appearing for the respondents brought the attention of this Court to the order passed by this Court in WP.No.4217 of 2023 dated 13.02.2023. In almost similar set of facts, this Court directed the writ petitioner therein, to avail all the alternate remedies available under Section 107 of the GST Act. This Court also took a note of the procedure and remedy available to the writ petitioner, to seek provisional relief of vehicle invoking Section 129(1) of the GST Act. 6. The learned counsel for the petitioner placed reliance on the judgment of this Court dated 04.11.2022 passed in WP.No.29281 of 2022. According to the learned counsel for the petitioner, the facts in the said Writ Petition were almost identical to the fac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and pass orders within a period of one week thereafter. The Statutory Appellate Authority may also consider releasing of goods and vehicle on putting the petitioner on terms, as the petitioner has already expressed his willingness to furnish even a bank guarantee for the entire penalty amount to them, without prejudice to the rights in the main appeal. The Appellate Authority shall dispose of the appeal, within a period of four (4) weeks.
d) It is made clear that the order passed on the application made by the petitioner under Section 129(6) of the GST Act, shall be taken up on an emergent basis and shall be disposed of without any delay, expeditiously. No costs. Connected miscellaneous petitions are closed. X X X X Extracts X X X X X X X X Extracts X X X X
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