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2023 (1) TMI 842 - SC - GSTVailidity of order of HC setting aside the SCN - Detention of goods alongwith the vehicle - allegation with respect to evasion of duty - levy of tax, penalty and other charges - Section 130 of the Punjab GST Act, 2017 and IGST Act, 2017 and CGST Act, 2017 - HELD THAT:- From the notice dated 14.09.2021, it can be seen that the original writ petitioner was called upon to show cause within 14 days from the receipt of the said notice, as to why the goods in question and the conveyance used to transport such goods shall not be confiscated under the provisions of Section 130 of the Punjab GST Act, 2017 and IGST Act, 2017 and CGST Act, 2017 and why the tax, penalty and other charges payable in respect of such goods and the conveyance shall not be payable. The High Court has materially erred in entertaining the writ petition against the show cause notice and quashing and setting aside the same. However, at the same time, the order passed by the High Court releasing the goods in question is not to be interfered with as it is reported that the goods have been released by the appropriate authority. The impugned judgment and order passed by the High Court is set aside to the extent quashing and setting aside the notice dated 14.09.2021, issued under Section 130 of the CGST Act and the matter remanded to the appropriate authority, who issued the notice.
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