2022 (3) TMI 742

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.... transported on 18.01.2022 in the vehicle bearing Registration No.TS-050UC-2346 which was intercepted by the tax authority of the State Tax Department consisting of Static Roving Sqaud at Gummidipoondi SIPCOT at 2.30 A.M. 3. At the time of interception, it was found that the conveyance did not have a valid E-Way Bill or the E-Way Bill already obtained had expired on 16.01.2022. Therefore, on that ground the vehicle with goods was detained and a detention order has been issued in this regard on 07.02.2022. On the same day ie., on 07.02.2022 in Form No.GST MOV-06 and notice under Form GST MOV-07 under Section 129(3) of the GST Act was issued seeking reply from the petitioner. 4. Challenging the said detention order as well as the show c....

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....cause notice and the detention order, the petitioner can submit his defence and if at all any personal hearing is required, that would also be given. But, despite the show cause notice and a date has been mentioned for personal hearing, the petitioner since has not chosen to appear before the respondent, it is evident that the petitioner is not cooperating with the respondents for completing the adjudication proceedings. Therefore, at this juncture the petitioner cannot approach this Court by filing the present writ petition challenging the very show cause notice itself. 8. I have considered the submissions made by the learned counsel on either side and have perused the materials placed on record. 9. As has been rightly pointed out by....