2020 (2) TMI 893

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....GST<br>Shri Justice P. Sam Koshy For the Petitioner : Shri Harsh Wardhan, Advocate. For the State : Shri Jitendrra Pali, Dy. Advocate General For the U.O.I. : Shri B.Gopa Kumar, Asstt. Solicitor General. ORDER ON BOARD 1. Challenge in the present Writ Petition is to the impugned demand notice dated 17.01.2020 (Annexure P/4) which is an order of demand of tax and penalty issued by th....

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....d submitted their reply. 3. It is noteworthy that according to the counsel, the petitioner herein happens to be only a Driver of the Truck which was intercepted i.e. Truck bearing registration No.CG-04-ME-3494. It is also worthwhile to take note of the notice which was issued to the Driver of the vehicle and the reply furnished by the aforesaid two owners of the goods. Initially the respondents....

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....herefore, there is no illegality on the part of the petitioner/driver so far as the requirement of law is concerend. The counsel for the petitioner further submits that if at all if the respondent department intends for confiscation proceeding or to initiate appropriate proceedings, that would be under Sections 129 and 130 of the Rules, 2017, which may be against the owner of the goods and not ....