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TMI Blog2024 (2) TMI 1458X X X X Extracts X X X X X X X X Extracts X X X X ..... Mishra, Standing Counsel (CT and GST) ORDER This matter is taken up through hybrid mode. 2. Mr. Sahoo, learned Senior Counsel appearing on behalf of petitioner while assailing the impugned order dated 29.01.2024 passed by Deputy Commissioner of State Tax, Enforcement Unit, Rourkela (Opposite Party No.1) argues that the petitioner has alternative remedy of statutory appeal against the said ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... repancy Unit price per gram Total value FINE U/S-130 (2) Discrepancy Unit price per gram Total value CGST SGST Total Gold (grms) 2733.274 5200 142,13,025.00 28,42,605.00 28,42,605.00 56,85,210.00 Silver (grms) 25932.50 50 12,96,625.00 2,59,325.00 2,59,325.00 5,18,650.00 GS(grms) 6427.00 0.55 3,500.00 700.00 700.00 1,400.00 Total 1,55,13,150.00 31,02 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bmits that in the light of what has been mentioned in the impugned order, the petitioner is required to pay a sum of Rs.62,05,260/- in lieu of confiscation of the goods. He contends that impugned order has been passed in total breach of the principles of natural justice and the provision under sub-section (4) of section 130 of the said Act. He has further submitted that in case the petitioner is r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... if it is filed within a week from today. The petitioner shall be at liberty to seek any interim order before the appellate authority during the pendency of the appeal. The Court expects that the appellate authority shall look into each aspect of the matter with due promptitude. We make it clear that we have not gone into the merits of the case. 6. The writ petition is disposed of with the aforem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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