2025 (11) TMI 762

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....ER 1. Heard Shri Aditya Pandey, learned counsel for the petitioner and Shri Ankur Agarwal, learned counsel for the revenue. 2. Present petition has been filed for the following relief: "A. Issue a writ, order or direction in the nature of certiorari calling for the records and quashing the impugned proceedings initiated under section 129 of the CGST, Act read with section 20 of the ....

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....s directing the respondent authorities not to take coercive steps against the petitioner pursuant to the impugned orders/notice." 3. Submission is, undeniably, goods were found accompanying with the eway bill and tax invoice clearly disclosing full particulars of the owner of the goods, a registered dealer. 4. Thus, whatever infringement may have been alleged for reason mentioned in the pena....

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....ould be served in keeping the present petition pending or calling for counter affidavit at this state, let the writ petition be decided with the consent of the parties at the fresh stage. 6. Accordingly, the impugned order dated 18.10.2025 is set aside with the direction upon the authorities to determine the quantum of penalty in accordance with Section 129(1)(a) of the Act within a period of t....