2019 (11) TMI 343

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....br>GST<br>JUSTICE A. K. JAYASANKARAN NAMBIAR, J. For The Petitioner : ADV. SRI.RAMESH CHERIAN JOHN For The Respondents : GOVT. PLEADER SMT. THUSHARA JAMES JUDGMENT The challenge in the writ petition is against Ext.P10 order of detention, and Ext.P11 adjudication order that followed, imposing a liability to tax and penalty on the petitioner under the CGST and SGST Acts. It is the contention of....

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.... for the petitioner and the learned Government Pleader for the respondents. 3. On a consideration of the facts and circumstances of the case and the submissions made across the Bar, I take note of the submission of learned Government Pleader, on instruction, that at the time of detention the driver of the vehicle did not produce any e-Way Bill, either manual or electronic, corresponding to the g....