2025 (1) TMI 1427

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....umar, Afna V.P., Remya Murali. For The Respondents : By Smt. Dr. Thushara James, Senior Government Pleader. JUDGMENT BECHU KURIAN THOMAS, J. Petitioner is a transport contractor, who is a registered owner of two Tanker Lorries bearing Registration Nos.KA-11C-2468 and KA-41B- 6559. The vehicle bearing Registration No. KA-11C-2468 was intercepted at Koyilandy at 2.00 a.m. on 31.12.2024 while....

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....while under movement and hence the vehicles were detained and proceedings initiated. It is also pleaded that the goods were not accompanied by any valid e-waybill corresponding to the tax invoice, which created doubts in the mind of the proper officer regarding the veracity of the transportation and hence proceedings have been initiated under Section 130 of the CGST/ SGST Act, 2017. A notice under....

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....roceedings will have to culminate in an order of adjudication under Section 130 of the CGST/ SGST Act, 2017. However, having regard to the nature of goods under detention, if the petitioner or the owner of the goods is not taking release of the goods after payment of the amount stipulated in the notice in MOV- 10, necessarily, the officer must conclude the proceedings in a time bound manner. Retai....