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TMI Blog2019 (9) TMI 1276X X X X Extracts X X X X X X X X Extracts X X X X ..... RVED BY DS (5) ORAL JUDGMENT (PER : HONOURABLE MS.JUSTICE HARSHA DEVANI) 1. Heard, Mr. Apurva Mehta, learned advocate for the petitioner and Ms. Maithili Mehta, learned Assistant Government Pleader for the respondents. 2. Issue Rule. Ms. Maithili Mehta, learned Assistant Government Pleader waives service of notice of rule on behalf of the respondents. 3. Having regard to the controversy i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of inadvertence, the petitioner failed to generate e-way bill in connection with the aforesaid invoice. While the goods were being transported, the same came to be intercepted by the second respondent and were detained/seized on the ground that e-way bill was not tendered by the petitioner. Therefore, the second respondent issued impugned notice for confiscation of the goods under section 130 of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the CGST Act. It is submitted that the petitioner is an established agency and is not a fly-by-night operator and hence, the respondents have no reason to apprehend that if, ultimately, any order is passed against the petitioner, they would not be in a position to recover the differential amount. 7. Ms. Maithili Mehta, learned Assistant Government Pleader is not in a position to dispute the afo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h the goods contained therein as the petitioner has already paid the amount of tax and penalty, subject to the final outcome of the proceedings under section 130 of the CGST Act and under other relevant statutory provisions. 9.1 The petitioner shall appear before the second respondent on 04.10.2019 at 10:00 a.m. The second respondent, after giving an opportunity of hearing to the petitioner and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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