2022 (12) TMI 765

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....tional Government Pleader (Taxes) and the matter was kept in the Admission Board for further hearing today. 2. To be noted, captioned writ petition has been filed assailing 'proceedings dated 02.12.2022, bearing reference GDN No.4554/22- 23/OR No.4554/22-23' [hereinafter 'impugned proceedings' for the sake of brevity, convenience and clarity] made by the respondent. 3. The impugned proceedings have been made under Section 129(3) of 'The Central Goods and Services Tax Act, 2017' [hereinafter 'CG&ST Act' for the sake of brevity, convenience and clarity] read with 'The State/Union Territory Goods and Services Tax Act, 2017' [hereinafter 'State/Union Territory G & ST Act' for the sake of con....

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....7. Learned Revenue counsel brought to the notice of this Court an order dated 25.08.2022 made in W.P.Nos.18753 of 2022 and etc., batch and submitted that in cases of this nature, the owner of the consignment should come before the writ Court and not the transporter. On a perusal of the order, it comes to light that 25.08.2022 order made by a Hon'ble single Judge pertains to cases where the goods transported were not accompanied by documents, the documents accompanying the consignment were deficient and in another case there were alleged discrepancies in the e-way bill / documents and therefore this 25.08.2022 order made in TCI Freight Vs. The Assistant Commissioner and another is distinguishable on facts qua factual matrix of case on ha....