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BOKARO TRANSPORT COMPANY vs. THE STATE OF JHARKHAND AND OTHERS
(Jharkhand High Court)

Hon'ble Judges:

APARESH KUMAR SINGH
DEEPAK ROSHAN
Pet. Counsel
N.k. Pasari
Res. Counsel
P.a.s. Pati

Petitioner / Applicant

BOKARO TRANSPORT COMPANY
Respondent THE STATE OF JHARKHAND AND OTHERS
Court Jharkhand High Court
State

Jharkhand

Date Jul 6, 2022
Order No.

W.P.(T) No. 2722 of 2022

Citation

2022(7) TAXREPLY 6025
Original Order
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ORDER

Heard learned counsel for the parties. 2. Reference may be made to the order dated 23.06.2022, which reads as under: “Learned counsel for the petitioner submits that the entire proceedings leading to imposition of tax and penalty vide order dated 2nd June, 2022 (Annexure-8) under Section 129 (3) of the JGST Act has been concluded on the same day on which the detention order under Section 129 (1) in Form GST MOV-06 was issued and the show cause notice in Form GST MOV- 07 (Annexure 6 series) was issued upon the driver. Till date, no summary of the order in Form GST DRC-07 has been issued in absence of which, petitioner is precluded from preferring any appeal. Petitioner’s vehicle is lying in detention. Till 16th January, 2022, the office of the Appellate Authority was vacant. Therefore, the petitioner has moved this Court on 16th June, 2022 for the instant relief as the impugned proceedings are in clear violation of principles of natural justice and Section 68 and ....

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