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Questions of facts must be examined by the appellate authority and not by the Court in a writ petition

Section 67 of the CGST Act — Search & Seizure– The petitioner challenged an order in original dated 03.07.2020. The petitioner company engaged in manufacturing, packaging and supply of Non-Basmati rice. On 17.07.2018 the officers visited the premises and seized 3204 rice bags under a seizure memo. The department issued a SCN on 12.03.2019 on the ground that the petitioner was selling packaged marked rice with registered trademark and the same after 22.09.2017 was subject to GST. The main argument contended by the petitioner was that till 22.09.2017 supply of rice did not invite any GST and the petitioner was not engaged in the supply of packaged marked rice with registered trademark post 22.09.2017. The adjudicating authority passed a detailed speaking order under which he held that the petitioner was liable to pay GST on sale of rice which was supplied in marked packages with registered trademark and which sale took place after 22.09.2017. The court observed that alternative remedy is available to the petitioner. Held that:- The Hon’ble High Court dismissed the petition. Further directed the appellate forum, if the petitioner files appeal within a period of two weeks, shall entertain the same on merits without raising a question of limitation, if any.
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