2023 (7) TMI 1294

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..... nt : A.S.G.I.,C.S.C. ORDER The writ petitioners, who are registered dealer under the GST Act, 2017 engaged in the business of sale and purchase of tabacco leaves have approached this Court assailing the summary order issued by the Respondent No. 4 under Form DRC-07 dated 02.07.2023 as also the penalty order dated 02.07.2023 under Form GST MOV-09. A further prayer to release the goods and vehicle .....

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..... be issued to the Appellate Authority to make some necessary arrangement and entertain the appeal and the amount deposited may also be considered against the said deposit. Shri Nimai Das, learned counsel for the revenue submits that the amount so deposited by the petitioner shall be adjusted against the amount required for filing the appeal and necessary direction and arrangement for entertaining .....

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