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We dispose of this writ application with the direction to the petitioner to move before the Appellate Authority.

Goods in Transit — Seizure of the vehicle and goods was made and the show-cause notice was given to the petitioner to appear on 12.4.2018 and the penalty under Section 129 of Jharkhand GST Act, 2017 and Section 20 of IGST Act, 2017 was imposed upon the petitioner. Writ application disposed of with the direction to the petitioner to move before the Appellate Authority. — Bombay Kandla Transport Pvt. Ltd., Delhi Vs. The State of Jharkhand, Joint Commissioner of State Tax (Administration), Deputy Commissioner of State Tax, East Circle, Ranchi. State Tax Officer [2020] 21 TAXLOK.COM 086 (Jharkhand)