2025 (4) TMI 738

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....nment Pleader. JUDGMENT Petitioner seeks for a direction for release of the goods and the vehicle covered by Ext.P9, after payment of tax and penalty in respect of 4000 kgs. of goods found in excess of that covered by Ext.P1 invoice and Ext.P2 E-way bill. 2. Petitioner is a taxpayer under the CGST/KGST Act, 2017 and is engaged in the purchase and supply of arecanut. On 03.04.2025, while the p....

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....e direction as mentioned earlier. 3. The learned Government Pleader, upon instructions submitted that an order of detention has been issued and a detailed verification of the goods is required to be done for which purpose the petitioner was asked to be present in person. However, since he has not yet appeared, the verification could not be carried out in its entirety. 4. The learned counsel for ....

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.... proceedings are required to be initiated as contemplated by the statute or otherwise. 7. In such circumstances, I am of the view that no orders are required to be issued except to observe that as and when petitioner appears before the respondent, the physical verification of the goods shall be carried out without any delay and if any penalty or other demands are made in accordance with Section 1....