2020 (3) TMI 479

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....NT The petitioner is a company, registered under the Companies Act 1956, with registered office in Mumbai, dealing in Auto Mobile Tyres, Tubes, Flaps, etc. filing regular returns under the Goods and Service Tax Act and Rules framed thereunder. It has a branch run under a Carry and Forward (C & F) Agency, M/s. GNXT Power Corp, which raised tax invoice on 27.02.2020, on a customer dealer located at....

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....s Service Act, 2017. In support of the contention reliance has been laid to the Division Bench Judgment of Hon'ble Allahabad High Court dated 03.04.2018 rendered in Writ Tax No.637/2018 (Ext.P7) and judgment of this Court dated 08.11.2019 in W.P.(C).No.30185/2019. 2. Per contra, the learned Government Pleader appearing on behalf of the respondent submits that at the time of interception, the alle....

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....starts with a non obstante clause enabling the officers of Revenue to detain vehicles in case the vehicles are transported without statutory documents. The e-way bill at that relevant point of time did not mention the truck No. KL07 BY 3069 whereas at the relevant time it was no. KL07 CM 5213. 4. In such circumstances, I am of the view that this Court cannot sit over the decision of the adjudicat....