9911796707
TMI Blog2020 (11) TMI 422X X X X Extracts X X X X X X X X Extracts X X X X ..... F 2020 (B) - - X X X X Extracts X X X X X X X X Extracts X X X X ..... la, and not in Coimbatore. While the detention of the goods may have been justified on the said ground, and based on the material available with the respondents to suggest that the transportation shown in the e-way bill was not the actual transportation of the goods in question, the respondents went further, and invoked the provisions of Section 130 of the GST Act, to serve a notice in FORM GST MO ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the learned Government Pleader appearing for the official respondents of the State. 4. On a consideration of the facts and circumstances of the case and the submissions made across the bar, I find that while the respondents were justified in detaining the goods and the vehicle, based on the material that was available with them which clearly showed that the transportation undertaken by the peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it cannot be said that there was any intention to evade payment of tax because the tax liability, in either event, would be the same. That apart, there is no specific averment in the notice served on the petitioners, as regards any act or omission, that was suggestive of an intention to evade payment of tax. I therefore find that the proceedings initiated against the petitioners under Section 130 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... furnished by the petitioners for a period of three weeks from the date of communication of the order under Section 129(3) to the petitioners, so as to enable the petitioners to invoke their appellate remedy, if they so desire. The writ petition is disposed as above. The Government Pleader shall communicate the gist of this judgment to the respondents so as to enable the petitioners to effect an ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
