2025 (2) TMI 97

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....ukla For the Respondent : Ankur Agarwal, S.C. ORDER 1. This writ petition has been filed by the petitioner aggrieved of the order dated 18.07.2024 passed by the respondents under Section 129(3) of the GST Act imposing a penalty of Rs. 5,40,000/-. 2. Perusal of the record indicates that the petitioner claims that the goods in question, were being moved by the petitioner to its parking y....

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....as no necessity to carry e-way bill and consequently, passing of the order impugned under Section 129(3) of the Act, was not justified. 4. Learned counsel for the respondents made submissions that the plea sought to be raised appears to be an afterthought inasmuch as the vehicle was detained on 02.07.2024 and the order impugned was passed on 18.07.2024, in between, no plea seeking ownership of ....