2024 (7) TMI 1162

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....umar Singh ORDER HON'BLE PIYUSH AGRAWAL, J. 1. List revised. Nobody has appeared on behalf of respondents. 2. Heard Mr. Rishi Kumar Learned ACSC for the petitioner-State. 3. By means of present petition, the petitioner is, praying, inter alia, for the following reliefs: "(i) Issue a writ, order or direction in the nature of Certiorari for quashing the order dated 26.4.2....

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.... a show cause notice was issued to the respondent but the respondent, in its wisdom, did not submit any reply to the said show cause notice, therefore, the authorities below had passed the order under Section 130 of the Act after recording specific finding that the goods in question were being transported without accompanying with the proper documents with intent to avoid the payment of tax. He su....

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....avoid the payment of tax, therefore, the impugned order is bad and liable to be set aside. He prayed for allowing the present petition. 5. After hearing learned counsel for the petitioner, the Court has perused the records. 6. It is not in dispute that the goods in question was intercepted and same was detained on the ground that the e-way bill was not duly filled as required under the Act a....