TMI Blog2020 (11) TMI 387X X X X Extracts X X X X X X X X Extracts X X X X ..... e notice is conjectures and surmises. The goods and the vehicle can be detained under Section 129 of the Act only if such goods are transported in contravention of the provisions of the Act or the Rules made thereunder - The show cause notice under Section 130 of the Act cannot be issued on a mere suspicion. There has to be some prima facie material on the basis of which the authority may arrive at the satisfaction that the goods are liable to be confiscated under Section 130 of the Act. Application allowed. - R/SPECIAL CIVIL APPLICATION NO. 12712 of 2020 - - - Dated:- 6-11-2020 - HONOURABLE THE CHIEF JUSTICE MR. VIKRAM NATH AND HONOURABLE MR. JUSTICE J.B. PARDIWALA Appearance: MR TUSHAR HEMANI, SENIOR COUNSEL with MS VA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... business of trading of pan masala and is registered under the provisions of the Central Goods and Services Tax Act, 2017 ( the Act for short). The writ applicant had placed an order with one M/s. Atharva Enterprises, Ujjain, Madhya Pradesh for supply of pan masala amounting to ₹ 35,74,155/-. The said goods were to be transported from Ujjain, Madhya Pradesh on 8th September, 2020 in a vehicle bearing No. MP-13-GA-9108 and were to be delivered at Ahmedabad, Gujarat. 3. It is not in dispute that the E-way bill generated was valid for the period between 08.09.2020 and 13.09.2020. On 12th September, 2020, the vehicle carrying the goods came to be intercepted by the mobile squad of the respondent No.2. On 13th September, 2020, the resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hey have ordered the goods of the bill dated 8.9.2020 at present, which is caught by you. It has been stated that they have earlier not taken goods on the said bill. On checking the said vehicle, it has gone at the Toll Tax on 9.9.2020 and again on 12.9.2020, it has arrived from Madhya Pradesh and evidence in that regard are produced and submissions are made by the purchaser trader and as the pan masala being sensitive commodity, the submission of the trader is not accepted. And second round is counted. Thus, in the said case, as the trader has generated E-way bill but has transported the goods twice on the very same bill, proceeding is initiated under Section 130 of the Gujarat Goods and Services Tax Act and the Rules. 7. We are of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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