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2022 (12) TMI 1230 - HC - GSTSeeking provisional release of seized goods - petitioner submitted that E-way bill can be applied for only after weighment at the weigh bridge - consignment was transported by truck from the Railway yard to a weigh bridge and the interception occurred during such transit - HELD THAT:- This writ Court refrains itself from expressing any opinion or view on the same. There is another reason as to why this writ Court refrains itself from expressing any opinion and proceeds to dispose of the writ petition. That other reason is, learned Revenue counsel, on instructions, submits that pursuant to interception on 06.12.2022, a show-cause notice as statutorily required under Section 129(3) of C-G&ST Act has been issued to the writ petitioner on 07.12.2022, the writ petitioner has sent a reply on the same day, the third respondent has considered the same and has made an order dated 09.12.2022, which has been placed before this Court. To be noted, copy of the 09.12.2022 proceedings has been handed over by the learned Revenue counsel to the learned counsel for writ petitioner today. If the writ petitioner chooses to do the same in accordance with law, the Authority / forum / Court would consider the same on its own merits and in accordance with law untrammelled by any observation in this order which has been made for the limited purpose of disposal of captioned writ petition. The writ petition fails and the same is dismissed.
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