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2021 (7) TMI 1210 - HC - GSTSeizure and detention of vehicle - Ambulance van - detention on the ground that the vehicles did not carry e-way bills - case of the petitioner is that the vehicles are purchased not for resale but for the own use and business purpose of the petitioner and in which case, there was no necessity of regenerating an e-way bill - HELD THAT:- When the respondent No.3 has issued a show cause notice for completing the assessment for levying tax with or without penalty, let the petitioner file reply to such show cause notices. It would be open for the Assessing Officer to carry out the assessment, in accordance with law, after considering the reply of the petitioner. However, considering the prime defence of the petitioner that he is not a registered dealer nor is he dealing in purchase and sale of vehicles and the ambulances have been purchased by the petitioner only for its own use and purpose since the petitioner wants to start a business of proving ambulance service, it would not be appropriate to allow further detention of the vehicles. It would be open for the petitioner to file reply to the show cause notices dated 21st July 2021 by 10th August 2021 - Petition disposed off.
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