Jharkhand High Court
M/S Ami Enterprises Pvt. Ltd vs Union Of India Through Its Commissioner on 5 July, 2022
Author: Aparesh Kumar Singh
Bench: Aparesh Kumar Singh, Deepak Roshan
IN THE HIGH COURT OF JHARKHAND AT RANCHI
W.P.(T) No. 2312 of 2022
M/s AMI Enterprises Pvt. Ltd. ...... ....... Petitioner
Versus
Union of India through its Commissioner, Central Goods
& Services Tax and Central Excise, Jamshedpur & Ors. ....... Respondents
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CORAM: Hon'ble Mr. Justice Aparesh Kumar Singh Hon'ble Mr. Justice Deepak Roshan
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For the Petitioner : Ms. Amrita Sinha, Adv. For the Respondents : Mr. Amit Kumar, Adv.
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04/05.07.2022 Learned counsel for the petitioner submits that on alleged violation of Section 129 of the CGST Act read with Rule-68, the entire proceeding starting from detention of the vehicle by issuance of Form GST MOV-06, show-cause notice in GST MOV-07 and adjudication order issued in Form GST MOV-09 have been passed on the same date i.e. 20th September 2021 without any opportunity to furnish reply or personal hearing. The appeal preferred by the petitioner has also been rejected by respondent no.2 vide order dated 17th February 2022 (Annexure-9) without dealing with the fundamental infirmities in the impugned proceedings. Petitioner has deposited the entire tax amount with interest and got his vehicle released. However, the impugned adjudication order and the appellate order both are vitiated on account of serious infirmities in law and on facts. Therefore, petitioner has approached this Court.
Learned counsel for the CGST Mr. Amit Kumar prays for one week's time to be ready with instructions.
The matter be listed on 14th July 2022.
(Aparesh Kumar Singh, J) (Deepak Roshan, J) Shamim/