2024 (3) TMI 1273

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..... tya Pandey, learned counsel for the petitioners and Sri Ankur Agarwal, learned Standing Counsel for the State-respondents. 2. The present petition has been filed praying for the following relief: "(i) Issue a suitable writ, order or direction in the nature of certiorari for quashing the impugned demand of penalty order passed in from GST MOV-09 dated 28.2.2024 and in Form GST DRC-08 dated 12.3. .....

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..... tral Citation No.-2024:AHC:29885-DB), decided on 21.2.2024. 5. At present, the petitioners are opposed to quantum of penalty and not at the stage of detention of goods. 6. We find the stand taken by the revenue authority is harsh and unreasonable. 7. Since, the goods were inspected in transit, some time may have lost to the petitioners in making the appropriate representation to the detaining a .....

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