2018 (8) TMI 1376

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....; ORAL ORDER (PER : HONOURABLE MR.JUSTICE M.R. SHAH) Draft amendment allowed. 2. By way of this petition under Article 226 of the Constitution of India, the petitioner has prayed for an appropriate writ, direction or order directing the respondents to release Truck No. GJ-03-AZ-6473 along with goods therein. 3. When initially the petition was filed, it was the case on behalf of the petitioner....

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.... similar modus operandi is adopted to pay tax, the moment he is caught. It is submitted that there are 10 instances wherein the petitioner is caught without e-way bill and therefore, the petitioner is habitual defaulter and tax evader. 5. No so far as challenge to the final order passed under Section 129(3) of the Act is concerned, it is submitted that the said order is appealable and therefore, ....

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....tax evader and is found to be involved in atleast 10 cases wherein the petitioner was caught without e-way bills, this Court refuses to exercise discretion in favour of the petitioner. The modus operandi adopted by the petitioner is to transport the goods without e-way bill and as and when he is caught and the Truck is detained, he will make payment of tax and get the Truck released. 8. So far as....