2023 (9) TMI 50

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....os. 4 and 3 respectively. 4. Brief facts of the case are that the petitioner being registered company incorporated under the Companies Act, 1956 is engaged in the manufacture and sale of cements, wall putty, adhesives etc. The petitioner is duly registered under the Goods and Services Tax Act and paying the taxes as and when its due. In the normal course of business, the petitioner has sent five consignments of J.K. Cement White MaxX Premium White Portland Cement, J.K. Cement WallmaxX putty and J.K. MaxX waterproof Putty and five invoices were also issued. The said goods were transported from Gwalior to Panna, Madhya Pradesh by which two G.R. number i.e. 612 and 611 were also issued in which vehicle number was also mentioned as MP 20 HB437....

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....ssed against the petitioner under Section 129 of G.S.T. Act is arbitrary and illegal. He further submitted that the petitioner being a registered company, the proceedings ought to have been initiated under Section 122 (XIV) of GST Act. He further submitted that once there is no discrepancy having been found with regard to quantity, quality or movement of the goods originating from Gwalior, Madhya Pradesh and to be terminated at Panna, Madhya Pradesh, the impugned orders are not justified. He prays for allowing the writ petition. 7. Per contra, Mr. Rishi Kumar, learned Additional Chief Standing Counsel supports the impugned order and submitted that the goods in question was not carrying e-way bill which was required to be carried while the ....