TMI Blog2020 (12) TMI 451X X X X Extracts X X X X X X X X Extracts X X X X ..... xpressing any opinion on the merits of the case, we deem it proper to dispose of this writ petition, at this stage, reserving liberty to the petitioner-Company to file detailed reply to the show cause notice in question, enabling the respondents to determine the tax under the GST Act. In the event of filing reply to the show cause notice by the petitioner- Company, the respondents are directed to consider the same and pass appropriate order. In the meantime, the respondents are directed not to finalize the imposition of penalty. Petition disposed off. - CWP No. 5653 of 2020 - - - Dated:- 9-12-2020 - The Hon ble Mr. Justice L. Narayana Swamy, Chief Justice And The Hon ble Mr. Justice Anoop Chitkara, Judge. For the Petitioner : M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of entry, delivery challans and accordingly three different e-way bills were generated. 3 Out of the aforesaid three vehicles, the concerned Officer intercepted and inspected one vehicle carrying e-waybill No. 8111 1951 2407, dated 09.10.2020, on 27.11.2020 at about 3.00 p.m. at Cheema Nala, District Chamba, HP and during the course of inspection, he found that the person-in charge of the conveyance was carrying the e-way bill generated under the strength of delivery challan and was not covered through tax invoice. Thereafter, show cause notice under Section 129(3) of the CGST Act, 2017 read with Section 20 of the IGST Act, 2017 in Form GST MOV-07 , dated 27.11.2020 was issued to the petitioner. The petitioner-Company has challenged the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e case, we deem it proper to dispose of this writ petition, at this stage, reserving liberty to the petitioner-Company to file detailed reply to the show cause notice in question, enabling the respondents to determine the tax under the GST Act. In the event of filing reply to the show cause notice by the petitioner- Company, the respondents are directed to consider the same and pass appropriate order. In the meantime, the respondents are directed not to finalize the imposition of penalty. 9. At this stage, learned Counsel for the petitioner submit that since the machinery is imported from abroad and if the same is not fixed and used, it would lead to logistic misuse. If that is the case, we direct the respondents to immediately release t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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