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2018 (1) TMI 815
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....ay Karthikeyan And Mr. R. Karthikeyan, Additional Government Pleader ORDER (Order of the Court was made by M. SATHYANARAYANAN, J. ) By consent, the Writ Petition itself is taken up for final disposal. 2. The petitioner seems to have been aggrieved by the improper implementation of Integrated Goods and Services Tax Act and the Central Goods and Services Tax Act, which were passed during the year 2017. 3. The writ petition was entertained on 28. 08. 2017 and the learned Additional Government Pleader, who accepts notice on behalf of the fifth respondent, has undertaken to file counter-affidavit. 4. When the matter was listed on 12. 12. 2017, on that day, on behalf of the second respondent, the Commissioner, Central GST and....
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.... officer to intercept any conveyance to verify the e-way bill or the e-way bill number in physical form for all inter- State and intra-State movement of goods and as such, no further orders are necessary in this Writ Petition. 8. This Court has carefully considered the rival submissions and also perused the materials available on record. 9. It is relevant to extract hereunder Section 138B of the Central Goods and Services Tax Rules, 2017:- "138B. Verification of Documents and Conveyances. - (1) The Commissioner or an officer empowered by him on his behalf may authorise the proper officer to intercept any conveyance to verify the e-way bill or the e-way bill number in physical form for all inter-State and intra-State movement ....
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....ecipient, and the transporter; were answered in the Gazette of Government of India, Ministry of Finance, Department of Revenue, Central Board of Excise and Customs(Notification No. 27/2017-Central Tax), New Delhi, dated 30. 08. 2017. 2. In respect of Clause (d) prayer in the main Writ Petition to the effect that 'increase the flying squad in State Level, District Level, Zonal Level to monitor the movement of goods and E-Way Bills", the Learned Counsel for the Second Respondent/The Union of India, refers to paragraph 8 of his Counter, which runs as under: "8. It is submitted that the Chapter XIV of the CGST Act, 2017 has provided Sections 67 to 72 for inspection, search, seizure, arrest, issuance of summons etc....