2018 (9) TMI 611 – CALCUTTA HIGH COURT – TMI – Appeal filed before wrong authority – prayer for transfer of appeal before appropriate forum – notice issued in form GST MOV-07 – detention of vehicle – 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.
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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
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should be released. Moreover, the confiscation proceeding should be stayed. Learned Additional Solicitor General appears for the respondent no.5 . The respondent nos.1, 2 and 4 are also represented. The private respondents are represented. Learned advocate appearing for the respondent nos.1, 2 and 4 submits that, the appeal filed by the petitioner is before a wrong authority. The Additional Commissioner (Appeals), C.G.S.T. Commissionerate, Siliguri has jurisdiction over the subject matter. He submits that, respondent no.3 as described in the cause title does not exist. The appeal may have been received by the Commissionerate at Bolpur. Since the petitioner has preferred an appeal, may be at a wrong forum, it would be appropriate to direct
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