2020 (12) TMI 894

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....it of certiorari or writ in the nature of certiorari or any other appropriate writ, order or direction quashing and setting aside the impugned detention order dated 29.11.2020 (annexed at Annexure A) passed under Section 129(1) of the GST Acts as being wholly without jurisdiction, arbitrary and illegal ; (B) This Hon'ble Court may be pleased to issue a writ or mandamus or writ in the nature of mandamus or any other appropriate writ, order or direction quashing and setting aside impugned notice dated 29.11.2020 (annexed at Annexure B) issued under Section 129(1) of the GST Acts demanding tax and penalty as being wholly without jurisdiction, arbitrary and illegal; (C) This Hon'ble Court may be pleased to issue a writ....

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....ute that the vendor at Maharashtra duly prepared the tax invoices and also generated the e-way bill for the transaction prior to the commencement of the movement of the goods. 3. It appears that as the writ applicant was already in receipt of the order from M/s. Shivam Scrap Traders of Ahmedabad, the writ applicant instructed the vendor and the transporter at Maharashtra to directly deliver the goods to the customer of the writ applicant in Ahmedabad. For such purpose, the writ applicant also prepared the tax invoice and generated the e-way bill, which were forwarded to the transporter. 4. It appears that while generating the e-way bill, the option of "bill to ship to" was selected which is even reflected in the e-way bill. It has bee....