Heard learned counsel for the parties.

2. The vehicle of this petitioner-manufacturer company was detained by the Respondent-Central Tax Authorities in exercise of the powers under Section 129 of the CGST Act and Rules framed thereunder. The vehicle was released upon deposit of entire amount of tax and penalty. Thereafter, the petitioner approached this Court with the following reliefs:

(a) For issuance of an appropriate writ, order or direction, holding and declaring that in the facts and circumstances of the case, the order of detention issued in Form GST MOV-06 and the notice issued in FORM GST MOV-07, proposing tax and penalty under Section 129 of the GST Acts, both dated 10.07.2020, is bad in law and as such is liable to be quashed and set aside.

(b) For issuance of an appropriate writ, order or direction, directing upon the respondents to show cause as to how and what authority of law, the proceedings could be concluded, without providing an opportunity of hearing to the petitioner, when the payments of purported tax and penalty were made ‘under protest’ by the petitioner.

(c) Consequent upon showing cause, if any, and on being satisfied that the respondents could not have concluded the proceedings, merely on the ground that the petitioner made payments of purported tax and penalty, without providing any opportunity of hearing and issuance of any final order, the respondents be directed to refund the amount paid by the petitioner ‘under protest’.

OR IN THE ALTERNATIVE

(d) For issuance of an appropriate writ, order or direction, directing upon the Respondents to provide an opportunity of hearing to the petitioner to satisfy the genuineness of the transaction by taking into consideration the documents which though produced by the truck driver, which were discarded by the Respondent no. 3, out of his own whims and fancies, and on being satisfied, the amount paid by the petitioner ‘under protest’ towards tax and penalty, be refunded.

3. It is the case of the petitioner that no adjudication order was communicated to them pursuant to GST MOV-07 issued on 10th July, 2020 (Annexure-9). The proceedings have been challenged inter alia on a number of grounds.

4. Respondents have appeared and filed their counter affidavit. As per their case, the vehicle was intercepted on 9th July, 2020 without any valid documents. The driver on being asked, could not furnish any document. FORM GST MOV-04 & 07 were issued on 10th July, 2020. Notice of hearing and date was also given. However, respondents do accept that the entire tax and penalty amount proposed in FORM GST MOV-07 were deposited by the petitioner under protest and the vehicle was released. According to the respondents, the entire proceedings have been carried out in accordance with law and the provisions of CGST Act and Rules framed thereunder. However, respondents have also taken a plea of alternative remedy of appeal provided under Section 107 of CGST Act, which the petitioner has not availed.

5. Learned counsel for the petitioner submits that petitioner has no difficulty in approaching the appellate authority, but no intimation of adjudication order or GSTIN No. with I.D and Password has been issued to the company. Petitioner-Company is the main aggrieved person, it is entitled to prefer an appeal.

6. Learned counsel for the respondent-State submits that GSTIN No. with I.D and Password can be issued by Deputy Commissioner, CGST and Central Excise, Ramgarh Division to the petitioner’s owner, if it approaches the Deputy Commissioner of State Tax, CGST, Ramgarh. However, petitioner should avail alternative remedy of appeal under Section 107 of CGST Act, 2017.

7. Having regard to the aforesaid facts and circumstances and that the petitioner has alternative remedy of appeal under Section 107 of CGST Act, petitioner is allowed liberty to approach the appellate authority against the impugned order 29th July, 2020 passed under FORM GST MOV-09. On his approaching, the Deputy Commissioner, CGST & Central Excise, Division, Ramgarh (respondent no. 2) shall provide GSTIN No. with ID and password to the petitioner, so that the petitioner can prefer an appeal on-line. In case, the appeal is not accepted on-line for any technical reason, he may have liberty to prefer an appeal manually before the appellate authority, CGST and Central Excise, Ranchi.

Writ petition is disposed of with the aforesaid liberty. Let it be made clear that this Court has not gone into the merits of the case of the parties.