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TMI Blog2023 (7) TMI 1224X X X X Extracts X X X X X X X X Extracts X X X X ..... enkata Narayanan For the Respondent : Mrs. K. Vasanthamala Government Advocate ORDER Mrs. K. Vasanthamala, learned Government Advocate takes notice on behalf of the respondent. 2. The petitioner is aggrieved by the impugned order No.3083/2022-2023 in Form GST MOV-09 dated 25.02.2023 passed by the respondent under Section 129(3) of the Central Goods and Services Tax (CGST) Act, 2017 read with t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e consignments from its Head Office at Punjai Puliampatti, Erode to its Branch Office at Thirumalairaya Samuthiram, Pudukottai, was produced and also the corresponding invoices under which, the consignments were purchased from the Department of Agricultural Marketing and Agri Business at Erode. 6. It is submitted that although the driver did not have necessary documents, namely the invoices, valu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... towards GST amounting to Rs. 6,59,700/- to release the goods. 9. Per contra, the learned Government Advocate for the respondent would submit that the impugned order is well-reasoned and requires no interference, as there were no documents available at the time of transportation. 10. That apart, it is submitted that there are huge suppression of value. It is also submitted that the value of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hority/appellate forum. 13. Considering the above, I am inclined to dismiss this writ petition. However, liberty is given to the petitioner to file a statutory appeal within a period of thirty days from the date of receipt of a copy of this order. If such appeal is filed by the petitioner within such time, the appellate authority shall dispose the appeal, as expeditiously as possible, preferably, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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