TMI Blog2023 (5) TMI 1122X X X X Extracts X X X X X X X X Extracts X X X X ..... pt dormant by the Department, this writ application is disposed off with a direction to the Joint Commissioner (Appeals), Dhanbad Division, Dhanbad to dispose of the appeal preferred by the petitioner manually expeditiously and preferably within a period of eight weeks from the date of receipt/ production of a copy of this order, since it has been submitted by the learned counsel for the petitioner that the memo of appeal submitted manually contains all the grounds on which he has assailed the impugned order dated 19.02.2021. It is once again made clear that the Joint Commissioner (Appeals), Dhanbad Division, Dhanbad is to decide the appeal as directed on the basis of the memo of appeal submitted manually by the petitioner and which is s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... generated and issued which was valid from 04.02.2021 till 10.02.2021. On the vehicle entering the boundary of the State of Jharkhand at Dhanbad, it was inspected by Officers and the E-way bill was found to have expired on 10.02.2021 subsequent to which the statement of the driver of the truck was recorded in Form GST MOV-01 and the vehicle along with the goods were directed to be stationed at Barwadda Police Station by issuance of Form GST MOV-02. Since the E-way bill had expired an order of detention in Form GST MOV-06 and a notice in Form GST MOV-07 were issued wherein the petitioner company was directed to show cause as to why the proposed tax and penalty to the tune of Rs. 19,61,100/- be not imposed. Finally an order was passed on 15.02 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cal reasons, he would be at liberty to prefer an appeal manually before the appellate authority. The petitioner shall be at liberty to raise all the issues of facts law and the grounds available to it in the appeal which shall be decided by the appellate authority in accordance with law. 6. Consequently, the writ petition is disposed of with aforesaid direction and observation. Let it made be clear that this Hon ble Court has not gone into the merits of the case of the parties. In such view of the matter therefore since the petitioner has an alternative remedy of an appeal which he has already availed of in terms of Section 107 of the JGST Act by filing the same manually which is being kept dormant by the Department, we dispos ..... X X X X Extracts X X X X X X X X Extracts X X X X
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