Home Case Index All Cases GST GST + HC GST - 2022 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (3) TMI 742 - HC - GSTDetention of goods alongwith vehicle - the E-Way Bill already taken had expired - HELD THAT:- A show cause notice was issued and hence it should be faced by the petitioner by giving a reply and to appear before the Revenue and whatever defence he wants to take, he can take before the concerned authority of the Tax Department. Without taking the said route in replying to the show cause notice and cooperating with the Revenue for completing the adjudication proceedings, the petitioner has rushed to this Court challenging the very show cause notice itself along with the detention order. Therefore, this Court is not inclined to or impressed with the grounds raised by the petitioner to have a successful challenge against the impugned proceedings. The impugned detention order as well as the show cause notice are tenable. Therefore, the same do not require any interference of this Court - it is open to the petitioner to give a bank guarantee for a sum of ₹ 15,80,246/- being the proposed penalty against the petitioner and if such bank guarantee is given by the petitioner, after accepting the same, the respondent Revenue can release the goods in question forthwith - Petition disposed off.
|