2024 (11) TMI 374

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....18323-2023(O&M), CWP-18293-2023(O&M), CWP-18351-2023(O&M) - -<br>GST<br>HON'BLE MR. JUSTICE SANJEEV PRAKASH SHARMA AND HON'BLE MR. JUSTICE SANJAY VASHISTH Present: For the Petitioner: Mr. Bhuwan Vats, Advocate. (through video conferencing) For the Respondent: Mr. Saurabh Kapoor, Addl. A.G., Punjab. For the Respondent/Revenue: Mr. Saurabh Goel, Sr. Standing Counsel and Ms. Geetika Sharma, Advocate. For the Respondent No.7/CBIC : Mr. Sukant Gupta, Sr. Standing Counsel. SANJEEV PRAKASH SHARMA, J.(ORAL) 1. The present order shall dispose of aforementioned twenty-two writ petitions as common question of law is involved in all the writ petitions. 2. The issue in the present writ petitions is no more res integra. Although, learned counsel....

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....f the interim order, no further proceedings are being initiated. 6. A perusal of Annexure P-3 would go on to show that the inspection of the goods under movement was required to be done to ascertain the genuineness of the goods in transit or verification of documents and it is on that account, show cause notice as such was issued. We have already referred to the show cause notice wherein, the tax had not been paid on the goods which were sent to the consignor. It is for the petitioner as such to explain as to whether the said show cause notice has been served validly or not and explain how the purchases have been made from M/s. BN Traders and it is for the authorities thereafter to pass the order. It is not for this court as such to take ....