2024 (11) TMI 374

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....- 18638- 2023(O&M), CWP- 18489- 2023(O&M), CWP- 18327- 2023(O&M), CWP- 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....

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....120. It has also been informed that the vehicle in question as such has been released. However, in view of 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. ....

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....therwise, it was premature for the High Court to opine anything on whether there was any evasion of the tax or not. The same was to be considered in an appropriate proceeding for which the notice under Section 130 of the Act was issued. Therefore, we are of the opinion that the High Court has materially erred in entertaining the writ petition against the show cause notice and quashing and setting aside the same. However, at the same time, the order passed by the High Court releasing the goods in question is not to be interfered with as it is reported that the goods have been released by the appropriate authority" 7. Resultantly, we are of the considered opinion that the petitioner has an alternative remedy as such to put forth his ....