2019 (10) TMI 206

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... TRUPESH KATHIRIYA, ASSISTANT GOVERNMENT PLEADER ORDER 1. Rule. Mr. Trupesh Kathiriya, learned Assistant Government Pleader waives service of notice of rule on behalf of the respondents. 2. Having regard to the controversy involved in the present case which lies in a very narrow compass, the petition is taken up for final hearing today. 3. By this petition under Article 226 of the Cons....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....h the goods. From Nathdwara there was a change in conveyance. Out of a total of 12 parcels, 8 parcels were shifted in a luxury bus along with the original invoice dated 9.9.2019 and e-way bill dated 10.9.2019 and as there was space constraint, the remaining 4 parcels were shifted in a mini cargo. While changing the conveyance and shifting the goods to two different conveyances, inadvertently a pho....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.....9.2019. On the next day i.e. on 15.9.2019, the third respondent passed an order of detention under section 129(1) of the CGST Act and simultaneously issued show-cause notice under section 130 thereof determining tax, penalty and fine amounting to Rs. 3,88,234/-. 6. The petitioner gave its reply by letter dated 17.9.2019 and also indicated willingness to pay tax and penalty as leviable under su....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Having regard to the fact that the proceedings under section 130 of the CGST Act are still pending before the second respondent, this court is of the view that interest of justice would be served if the second respondent is directed to forthwith release the goods as well as the conveyance upon the petitioner paying the tax and penalty amounting to Rs. 39,672/- under protest which shall be subject....