2024 (7) TMI 1449

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.... Heard Mrs. S. Deb (Gupta), learned counsel for the petitioner and Mr. P. Gautam, learned counsel for the respondents-revenue. 2. Petitioner claiming himself to be the transporter who is under a franchisee agreement with Merchant Express Logistic Private Limited, Guwahati to carry out pickup and delivery service at 'Tripura Sector' provided the vehicle bearing No.TR-01-AH-1562 for delivery of the goods from its warehouse at Bypass Road, Dukli, West Tripura for delivery at Udaipur, Gomati Tripura. The goods were unloaded from vehicle No.AS-01-MC-7350 at the petitioner's go-down. According to the petitioner, due to disruption of electric supply, petitioner could not timely extend the E-Way bills which ought to be updated on or before 11.59....

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....e GST MOV-07 dated 11.07.2024. Petitioner has also prayed for release of the vehicle bearing registration No.TR-01-AH-1562 along with the goods/consignment forthwith. 4. Mrs. Deb (Gupta), learned counsel for the petitioner, submits that the respondent No.6 has failed to comply with the guidelines prescribed in the circular dated 13.04.2018 issued by the Central Board of Indirect Taxes and Customs [Annexure-11] by failing to upload the relevant GST MOV notices upon the portal for the petitioner-transporter to take notice of and submit his response. Learned counsel for the petitioner further submits that the adjudication order on GST MOV-07 has further not been passed within seven days time. A fresh date has been indicated by respondent No....

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....appear on the date fixed and explain his position in law as well as on facts. It is always open for the petitioner or the person in charge of the conveyance to seek release of the consignment pending adjudication under Section 129 of the TSGST Act, 2017 upon furnishing a security equivalent to the amount payable under Clause (a) or Clause (b) thereof in such form and manner as may be prescribed. 6. We have considered the submission of learned counsel for the parties. The relevant facts disclosed in the foregoing paragraphs give an impression that proceedings for violation of the provisions of Section 129 of the TSGST Act have been initiated by respondent No.6 during inspection and detention of the vehicle bearing No. TR-01-AH-1562 on 09.....