2024 (12) TMI 1355

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....he necessary E-way bill that had been handed over to the driver of the vehicle, by the consignor, who is the 6th respondent. This consignment was to be delivered from Vijayawada to Hyderabad in Telangana State. 2. The petitioner, being aggrieved by the seizure of the vehicle, has approached this Court, by way of the present Writ Petition. 3. Sri J. N. Venkata Suresh Kumar, learned counsel appearing for the petitioner assails the said seizure of the vehicle, on two grounds. Firstly, Section 129 of the Goods and Services Tax Act, 2017 (herein-after referred to as "the Act") requires the authorities, seizing the vehicle, to furnish reasons for such seizure and to issue a show cause notice within 7 days from the date of seizure. Thereafter, t....

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...., one Sri S. Suresh, was served with the order of detention on the date of detention itself. Subsequently, the driver was also served with a show cause notice as required under Section 129 of the Act and proceedings were initiated. The 1st respondent contends that proceedings could not be completed on account of non-cooperation of the petitioner. 7. On the question of infraction of the provisions of the Act and the Rules, the 1st respondent contends that the details of transport, obtained by the 1st respondent, showed that the goods were moved from Hyderabad to Vijayawada, under an E-way bill generated at 9.16 P.M. on 02.11.2024 and subsequently, the 6th respondent generated an E-way bill showing the movement of the goods from Vijayawada t....