TMI Blog2019 (5) TMI 642X X X X Extracts X X X X X X X X Extracts X X X X ..... grated Goods and Services Tax Act, it is evident that the authority concerned has not applied its mind to the objections raised by the petitioner and has perfunctorily passed the impugned order confiscating the conveyance of the petitioner. The petitioner has made out a strong prima facie case for grant of interim relief. Issue Rule returnable on 19th June, 2019. - R/SPECIAL CIVIL APPLIC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... receipts, seven of the concerned tax payers had paid the tax and penalty, pursuant to which the goods were released. It is in case of only two lorry receipts viz. No. 155609 and 155616 issued to M/s Standard Sales Corporation that the owner of the goods has not turned up for getting the goods released and upon inquiry it is found that the GSTN stated in the e-way bill etc. have been obtained on t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act and the rules, which is on account of default on the part of the concerned authorities. However, it appears that instead of tracing out the real culprit, the respondents are seeking the easy way out by penalising the transporter who prima facie does not appear to have doubted the person who engaged it for transport of the goods as an invoice and e-way bill were produced by him, and recovering ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner, subject to a responsible partner of the petitioner firm filing an undertaking before this court, within a period of two days from today, that in the event the petitioner fails in the petition or is otherwise found to be liable under the CGST/GGST Act, the petitioner shall forthwith discharge such liability without prejudice to its rights to challenging such order before the appropr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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