2023 (10) TMI 942

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....Sri Anurag Khanna assisted by Sri Aditya Pandey, learned counsel for the petitioner and Sri Nimai Das along with Sri Ankur Agarwal, learned Standing Counsel representing the State-respondents. This writ petition has been filed praying for the following reliefs: "(a) Issue a writ, order or direction in the nature of certiorari calling for the records and quashing the impugned proceedings initiat....

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.... to the product being carried in the said vehicle. Later, it was found that processed 'White Red Betel' was being transported, whereas the E-waybills and E-invoices was shown of 'Dried Areca Nuts' and value of both the seized articles were different. As a result whereof, the petitioner was subjected to notice and then an order in Form GST MOV-09 was passed. Counsel for the State-r....