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2022 (4) TMI 1240 - HC - GSTDetention of goods alongwith the vehicle - section 129 (3) of the GST Act, 2017 - prayer for direction to respondents department for fresh inspection of goods - levy of penalty - HELD THAT:- Upon sifting the entire documents produced including the order impugned, it reveals that the vehicle in question was carrying the goods in excess of the bilti as well as e-way bill which is evident from the operative paragraph of the appellate authority which finds mention at page no. 56 of the writ petition. Thus, the authorities under the statute were competent to carry out the inspection and upon inspection, the authorities found that the transportation was in violation of the statutory provisions contained in the Act, 2017 and the rules made thereunder and therefore, rightly passed the order of the penalty. Apparently, the entire foundation of the case is based on factual background and no question of law is involved in the matter. The petitioner has further failed to demonstrate as to what legal right of the petitioner has been violated and thus, since the issue involved with the petition is infact pertains to the decision based on facts and do not suffer from any contravention of any statutory provisions or non-compliance of the principle of natural justice. There are no merit in the writ petition and accordingly, the writ petition so filed by the petitioner is dismissed.
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