TMI Blog2019 (11) TMI 343X X X X Extracts X X X X X X X X Extracts X X X X ..... nd of tax and penalty without affording the petitioner an opportunity of being heard - principles of Natural Justice - CGST and SGST Acts - HELD THAT:- At the time of detention the driver of the vehicle did not produce any e-Way Bill, either manual or electronic, corresponding to the goods that were carried on in the vehicle. It is further pointed out that a statement was given by the driver befor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Petitioner : ADV. SRI.RAMESH CHERIAN JOHN For The Respondents : GOVT. PLEADER SMT. THUSHARA JAMES JUDGMENT The challenge in the writ petition is against Ext.P10 order of detention, and Ext.P11 adjudication order that followed, imposing a liability to tax and penalty on the petitioner under the CGST and SGST Acts. It is the contention of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed counsel for the petitioner and the learned Government Pleader for the respondents. 3. On a consideration of the facts and circumstances of the case and the submissions made across the Bar, I take note of the submission of learned Government Pleader, on instruction, that at the time of detention the driver of the vehicle did not produce any e-Way Bill, either manual or electronic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner. The order to be passed by the 1st respondent shall clearly deal with the contention of the petitioner that an e-Way Bill had actually been produced before the detaining authority and give reasons for the orders to be passed by him. I also make it clear that if the petitioner seeks to get the goods released pending the adjudication before the 1st respondent, he may do so by furnishing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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