2021 (12) TMI 169

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....-11-2021<br>WP(C) NO. 24176 OF 2021 - -<br>GST<br>THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS ORDER Petitioner challenges two notices issued under Section 130 of the Central Goods and Services Tax Act, 2017 [for short, the Act] in Form GST MOV-10 dated 28.10.2021. The impugned notices had called upon the petitioner to appear before the 3 rd respondent and furnish an explanation on the pro....

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....arned counsel relied upon the availability of the physical invoice and the e-way bill generated by the supplier as sufficient requisites under law while goods are transported and hence the attempt of the Proper Officer to enter into a roving enquiry at this stage, in exercise of the power under Section 130 of the Act was not warranted. 4. The learned Senior Government Pleader disputed the conte....

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....g a suspicion of evasion of tax. 5. In the meantime this Court by order dated 17.11.2021, directed the petitioner to appear before the 3 rd respondent and the 3rd respondent for conducting a hearing. The learned Senior Government Pleader submitted that a hearing was conducted on 17.11.2021 and orders are being issued. It was further submitted upon instructions, that, the officer is satisfied fr....

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....e power conferred by the Statute. Even otherwise, if a party aggrieved by the proceedings under Section 130 of the Act has an alternative remedy, and if this Court interferes with proceedings under the Act, the scheme and purport of the Statute will be affected. 8. In the instant case, the impugned notices refer to the statement of the driver of the vehicle and the enquiry conducted at the alle....