2022 (6) TMI 605

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....dents : Mr.V.Prasanth Kiran Government Advocate ORDER Mr.V.Prasanth Kiran, learned Government Advocate accepts notice for the respondents and is fully armed with instructions to enable consideration of the relief sought for in this writ petition. Thus, by consent expressed and in fact at request, final orders are passed disposing this writ petition, though it is listed for admission. 2. T....

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....clusion that the goods were being re-routed without proper e-way bill. The interception is justified by the respondent relying upon a statement of the driver that was adverse to the petitioner. However, and admittedly, a copy of the said statement has not been supplied to the petitioner. 4. In law and on the clear language of Section 129 of the Central Goods and Services Tax Act, 2017 (in short....

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.... 7. In the present case, admittedly, no such notice has been issued till date though the seizure has been effected as early as on 30.05.2022. In the aforesaid circumstances, the act of the respondent in insisting that the petitioner retain the vehicle at the present location is in gross contravention of the statutory provisions. 8. The petitioner thus succeeds and is entitled to the relief sou....