Appeal filed before wrong authority— notice issued in form GST MOV-07—Detention of vehicle—In the instant case, the respondents submits that appeal filed by the petitioner is before a wrong authority.

Held that— Since the petitioner has preferred an appeal, may be at a wrong forum, it would be appropriate to direct the Bolpur Commissionerate to transmit the records of such appeal to the appellate authority of Siliguri Commissionerate, within a period of seven days from date. The petitioner is at liberty to proceed with its appeal before the appropriate forum, in accordance with law.
All the points with regard to the stay of the order impugned in the appeal proceedings are kept open to be decided in such appeal, in accordance with law - petition disposed off.[SUPERSMELT SPONGE PRIVATE LIMITED. VERSUS SUPERINTENDENT, (ANTI EVASION) , CENTRAL TAX, C.G.S.T. COMMISSIONERATE, BOLPUR & ORS.] [CALCUTTA HIGH COURT][2018] 4 TAXLOK.COM 26 (Cal)