2022 (12) TMI 1228

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....br>GST<br>Honourable Mr.Justice M.Sundar For the Petitioner : Mr.J.Ashish For the Respondents : Mr.T.N.C.Kaushik Additional Government Pleader (T) ORDER Captioned writ petition has been filed inter alia assailing a &#39;notice dated 04.12.2022 bearing reference Order No.20031/2022-23 made by the respondent&#39; [hereinafter &#39;impugned notice&#39; for the sake of brevity and convenie....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Karnataka; that the consignment was being carried in a Truck bearing Registration No.KA01-AG-4894; that the truck was intercepted by the respondent on 04.12.2022 at 10.00am at Krishnagiri Toll Plaza; that the statement of the driver/ person in-charge of the vehicle was recorded on 04.12.2022; that there was interception of goods under Section 68 (3) of &#39;The Central Goods and Services Tax Act,....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....eader accepted notice and the main writ petition was taken up with the consent of both sides. Considering the nature of the matter, a counter affidavit is really not necessary. This is more so owing to further proceedings under Section 129(3) of C-G&ST Act under which the impugned notice has (inter alia) been issued. 4. Notwithstanding very many averments in the writ affidavit, Mr.J.Ashish, lea....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....from the order made in W.M.P.No.32912 of 2022 (dispense with WMP), the original impugned notice is not before this Court and the handwritten portion of the impugned notice is not very clear. 6. In any event, on a demurrer even if it is construed as 10.56p.m, the question as to whether the vehicle could have crossed Thoppur Toll within one hour of declaration of e-way bill are all matters turnin....