2025 (9) TMI 1150

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.... C.S.C. ORDER HON'BLE PIYUSH AGRAWAL, J. 1. Heard Shri Suyash Agarwal, learned counsel for the petitioner and Shri Ravi Shankar Pandey, learned ACSC for the State - respondents. 2. Since learned counsel for the parties submit that the issues involved in these writ petitions are similar, therefore, the same are being decided by the common order. With the consent of the parties, Writ....

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....ver without taking the same, went for weighment and on its return, the truck was intercepted and detention order was passed on 28.02.2022 and a show cause notice was issued on the ground that no documents, whatsoever, were accompanying the goods. The petitioner submitted its reply to the show cause notice. Not being satisfied with the same, the impugned order dated 08.03.2022 was passed under sect....

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...., learned ACSC supports the impugned orders and submits that at the time of interception and seizure, no document, whatsoever, was produced. The document filed at a later stage is a clear-cut contravention of the provisions and the Rules that no documents, whatsoever, were accompanying the goods at the time of seizure or detention. He further submits that it is not the case of the petitioner that ....

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....The finding of fact has been recorded that at the time of interception and seizure, no document was adduced as prescribed under the GST Act and in absence of any prescribed document available at the time of detention/seizure, the action taken against the petitioner cannot be said to be illegal. 10. If the argument of the petitioner is accepted that for sending the goods for weighment, no specif....