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TMI Blog2018 (1) TMI 815X X X X Extracts X X X X X X X X Extracts X X X X ..... eyan, Additional Government Pleader ORDER (Order of the Court was made by M. SATHYANARAYANAN, J. ) By consent, the Writ Petition itself is taken up for final disposal. 2. The petitioner seems to have been aggrieved by the improper implementation of Integrated Goods and Services Tax Act and the Central Goods and Services Tax Act, which were passed during the year 2017. 3. The writ petition was entertained on 28. 08. 2017 and the learned Additional Government Pleader, who accepts notice on behalf of the fifth respondent, has undertaken to file counter-affidavit. 4. When the matter was listed on 12. 12. 2017, on that day, on behalf of the second respondent, the Commissioner, Central GST and Central Excise, Madurai, has filed his coun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e-way bill or the e-way bill number in physical form for all inter- State and intra-State movement of goods and as such, no further orders are necessary in this Writ Petition. 8. This Court has carefully considered the rival submissions and also perused the materials available on record. 9. It is relevant to extract hereunder Section 138B of the Central Goods and Services Tax Rules, 2017:- "138B. Verification of Documents and Conveyances. - (1) The Commissioner or an officer empowered by him on his behalf may authorise the proper officer to intercept any conveyance to verify the e-way bill or the e-way bill number in physical form for all inter-State and intra-State movement of goods and as such, no further orders are necessary in this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, Department of Revenue, Central Board of Excise and Customs(Notification No. 27/2017-Central Tax), New Delhi, dated 30. 08. 2017. 2. In respect of Clause (d) prayer in the main Writ Petition to the effect that 'increase the flying squad in State Level, District Level, Zonal Level to monitor the movement of goods and E-Way Bills", the Learned Counsel for the Second Respondent/The Union of India, refers to paragraph 8 of his Counter, which runs as under: "8. It is submitted that the Chapter XIV of the CGST Act, 2017 has provided Sections 67 to 72 for inspection, search, seizure, arrest, issuance of summons etc. , to protect the interest of Revenue. The apprehension of the Petitioner that irregularities may be committed by the trad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... directed to look into the entire gamut of the Notification No. 27/2017-Central Tax, New Delhi, dated 30. 08. 2017 and to appear before this Court on 03. 01. 2018. 11. We find that the counter-affidavit of the second respondent has answered the prayer Nos. (a) to (d) and in the light of the stand taken by the petitioner, this Court directed him to submit his response to the Notification, dated 30. 08. 2006. In the considered opinion of this Court, so far as prayer No. (d) is concerned, the above said provision takes care of interest of the Revenue and as such, no further orders are necessary in this Writ Petition. Therefore, this Writ Petition is closed and the order, dated 12. 12. 2017 passed in this Writ Petition, as extracted below, sh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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