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2019 (5) TMI 957 - TELANGANA AND ANDHRA PRADESH HIGH COURTValidity of SCN - Detention of goods with vehicle - carrying “fresh tamarind” from the petitioner to its purchasing dealer in Tamil Nadu - the description of the goods mentioned in the invoice, did not tally with the goods under transport - Circular dated 12.07.2018 - HELD THAT:- The proceeding, under challenge in this Writ Petition, is merely a show cause notice. It is only if it is exfacie evident, from a bare reading of the show cause notice, that it suffers from inherent lack of jurisdiction, would this Court be justified, in exercising jurisdiction under Article 226 of the Constitution of India to interfere. We are unable to hold that the contents of the show-cause notice, if accepted as true, ex facie reflect inherent lack of jurisdiction for the 1st respondent to issue the said notice. Questions as to whether the matter falls within the ambit of Section 129(1) or Section 130(1) of the CGST Act, whether or not the Circular issued by the Board on 13.04.2018 is applicable, whether tax and penalty can be levied besides confiscation of the goods and the vehicle etc should be examined, in the first instance, by the first respondent on the petitioner submitting his reply to the confiscation show-cause notice, and the order passed by the first respondent can, thereafter, be subjected to challenge in appropriate legal proceedings. The petitioner is permitted to submit their reply to the show cause notice within one week from today; and to direct the first respondent to pass orders thereupon at the earliest and, in any event, not later than one week from the date of receipt of the petitioner’s reply to the show cause notice - petition disposed off.
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