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2021 (4) TMI 1053 - HC - GSTDetention of goods alongwith the vehicle - detention on the ground that the goods loaded could have been taken via other route which was shorter and instead 450 km long route has been taken via Gujarat - possibility of delivery of the goods in Gujarat or to the nearer place to Gujarat - HELD THAT:- Noticing the fact that the petitioner had sought the time before the respondent No.4 for the hearing of the show cause notice twice, only on the ground of the matter pending before the concerned authority for adjudication, it is deemed appropriate to relegate the petitioner to the concerned officer for adjudication of the show cause notice without entering into merits of the matter. The parties are relegated to the respondent authorities for adjudication of SCN within one week - petition allowed by way of remand.
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