TaxTMI 
TaxTMI 
2025 (1) TMI 582
X X X X Extracts X X X X
X X X X Extracts X X X X
.... the consent of both sides, this writ petition is taken up for final disposal. 2. In the present writ petition, the petitioner has challenged the impugned order of demand of tax and penalty in Form GST MOV-09 dated 21.04.2022 (Order No.40/2022-23/ADJ) passed by the respondent herein. 3. The case of the petitioner is that the petitioner had placed a purchase order with its supplier viz., Tvl.NAV ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... e-way bill on 20.04.2022 at about 3.24 p.m which was valid upto 25.04.2022. 5. On 20.04.2022, when the goods (MS Scrap) were being transported from the petitioner's godown to its buyer MAA MAHAMAYA INDUSTRIAL LTD., the vehicle in which the goods were being transported was intercepted and inspected by a Squad Officer at Redhills around 5.50 p.m. During the inspection, the driver of the vehicl....
X X X X Extracts X X X X
X X X X Extracts X X X X
....r served physically to the petitioner nor updated on Online GST portal. Hence, the aggrieved petitioner has filed the present writ petition. 7. The learned counsel for the petitioner submitted that prior to the issuance of impugned order, the respondent had neither issued any notice to the petitioner nor given any opportunity of hearing to the petitioner. The respondent has issued the detention o....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ment Advocate appearing for the respondent. 10. I have perused the affidavit, counter affidavit, rejoinder and other documents including Physical Verification Report in FORM GST MOV-04 dated 20.04.2022 bearing the signature of driver of the subject vehicle. 11. A reading of the aforesaid Physical Verification Report clearly indicates that there are no reasons justifying either seizure of the sub....