2023 (6) TMI 360

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ther prayer has been made to quash the detention order dated 07.1.2023 on GST MOV-06. 3. At the outset, Sri Pandey learned counsel for the petitioner has confined the prayer in the writ petition to release of the goods and vehicle in accordance with provisions of Section 129(1)(a) of the Act. Prayer to quash the entire proceedings has not been pressed at this stage. 4. Briefly, petitioner claims to be a registered trader in iron scrap. It further claims to have dispatched certain goods to M/s Harshika Steel Sales against its regular tax invoice and E-way bill dated 02.1.2023, on truck bearing registration No. PB11- CQ-2981. Goods are thus claimed to have dispatched from Kanpur to Ludhiana in State of Punjab. 5. During the course of such ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... transaction with respect to the place of origin and destination. Then, reference has been made to the fact that registration of the petitioner was suspended on 05.1.2023. Also, reference has been made to panchnama document whereunder allegedly the proprietor of the petitioner firm denied knowledge about the transaction. 8. Having heard learned counsel for parties and having perused the record, while the revenue seeks to raise disputes based on its ex parte enquiries and other circumstance, upon query made, learned Standing Counsel could not dispute that at present the revenue has not formed any opinion to falsify the genuineness of the tax invoice and the E-way bill claimed by the petitioner. It also does not dispute that those documents ....