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2018 (8) TMI 1376 - GUJARAT HIGH COURTRelease of detained vehicle with goods - detention on the ground e-way bill was not tendered for the goods in movement, bill amount is under invoice and LR is blank - It was the case on behalf of the petitioner that the petitioner is ready and willing to pay taxes determined in accordance with law - Held that:- When the petitioner is reported to be a habitual defaulter and tax evader and is found to be involved in atleast 10 cases wherein the petitioner was caught without e-way bills, this Court refuses to exercise discretion in favour of the petitioner - The modus operandi adopted by the petitioner is to transport the goods without e-way bill and as and when he is caught and the Truck is detained, he will make payment of tax and get the Truck released. Challenge to the impugned order passed under Section 129(3) of the Act - Held that:- The same is appealable order and all the defences /contentions may be available to the petitioner as and when the appeal is preferred. Petition dismissed - decided against petitioner.
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