2022 (1) TMI 950

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....i Justice Ujjal Bhuyan) Heard Mr. M. Naga Deepak, learned counsel for the petitioner, and Mr. L.Venkateshwara Rao, learned Standing Counsel for the Commercial Tax Department appearing for the respondents. 2. By filing this Writ Petition under Article 226 of the Constitution of India, petitioner seeks quashing of order dated 12.11.2021 as well as detention order dated 30.10.2021 of respondent No.....

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....ioner, it was intercepted by personnel under respondent No.1 whereafter, the vehicle along with the goods carried by it were seized on 30.10.2021 at 3.30 p.m., on the ground that the goods were being transported without a valid e-way bill. 4. Pursuant to the detention of the goods, respondent No.2 issued detention order dated 30.10.2021, followed by another order dated 12.11.2021, determining the....

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....5.50 for CGST and also equivalent amount for SGST. Therefore, the tax component has been paid by the petitioner. In so far as penalty is concerned, he submits that petitioner is ready and willing to pay the penalty as the vehicle is under seizure. 7. Having heard learned counsel for the parties and on due consideration, we direct that if the petitioner pays the penalty of Rs. 1,20,770.00, within ....