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2019 (10) TMI 205
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....es in a very narrow compass, the petition is taken up for final hearing today. 3. By this petition under Article 226 of the Constitution of India, the petitioner has challenged the order of detention dated 15.9.2019 passed by the third respondent under section 129(1) of the Central Goods and Services Tax, 2017 (hereinafter referred to as the 'CGST Act') as well as the show-cause notice dated 15.9.2019 issued by the said respondent under section 130 of the CGST Act. 4. The facts stated briefly are that the petitioner, a proprietory concern is engaged in the business of trading in metal scraps. One Swati Enterprises, Jamnagar, Gujarat placed an order with the petitioner for supply of aluminium and mix scrap amounting to Rs. 45,4....
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.... Act and simultaneously issued show-cause notice under section 130 of the CGST Act determining tax, penalty and fine at Rs. 3,88,234/-. 7. By a letter dated 18.9.2019, the petitioner informed the second respondent that as the value of the goods was less than Rs. 50,000/-, e-way bill was not required to be generated and the invoice for the said goods was inadvertently and erroneously left at the travel agency's office where the goods were shifted from one conveyance to the other. The petitioner also requested the second respondent to release the conveyance along with the goods as the petitioner was willing to pay tax and penalty as leviable. 8. Since despite the fact that the petitioner has shown willingness to pay tax on the invoi....