2022 (2) TMI 844

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....t (In both W.Ps) : Mr.Richardson Wilson Additional Government Pleader COMMON ORDER Mr.Richardson Wilson, learned Additional Government Pleader takes notice on behalf of the respondent. 2. The petitioner has challenged the Impugned Communication dated 27.01.2022 in Form GST MOV-2. The reasons for issuing Form GST MOV-2 is in Sl.No.5 of the impugned communication is that the previous moveme....

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.... to an inland container depot or a container freight station for clearance by Customs. 5. The learned counsel for the petitioner further submits that since the petitioner is exempted from generating E-Way bill for movement of goods from port of import to the assessment, impugned communication in Form GST MOV-2 is liable to be declared as illegal. It is therefore submitted that the Impugned Proc....

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....bill was generated for the previous transport from the port of import to the CFS. It is not clear as to whether for movement of goods from CFS to the petitioner's premises accompanied an E-Way bill and whether it was generated or not. 10. This matter would require a detailed consideration. At the same time, no useful purpose will be served by detaining the goods other than the inflict of fi....