9911796707
TMI Blog2020 (12) TMI 894X X X X Extracts X X X X X X X X Extracts X X X X ..... iorari or any other appropriate writ, order or direction quashing and setting aside the impugned detention order dated 29.11.2020 (annexed at Annexure A) passed under Section 129(1) of the GST Acts as being wholly without jurisdiction, arbitrary and illegal ; (B) This Hon'ble Court may be pleased to issue a writ or mandamus or writ in the nature of mandamus or any other appropriate writ, order or direction quashing and setting aside impugned notice dated 29.11.2020 (annexed at Annexure B) issued under Section 129(1) of the GST Acts demanding tax and penalty as being wholly without jurisdiction, arbitrary and illegal; (C) This Hon'ble Court may be pleased to issue a writ of mandamus or writ in the nature of mandamus or any othe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rated the e-way bill for the transaction prior to the commencement of the movement of the goods. 3. It appears that as the writ applicant was already in receipt of the order from M/s. Shivam Scrap Traders of Ahmedabad, the writ applicant instructed the vendor and the transporter at Maharashtra to directly deliver the goods to the customer of the writ applicant in Ahmedabad. For such purpose, the writ applicant also prepared the tax invoice and generated the e-way bill, which were forwarded to the transporter. 4. It appears that while generating the e-way bill, the option of "bill to ship to" was selected which is even reflected in the e-way bill. It has been specifically mentioned in the e-way bill that the goods have been dispatched from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er concerned and revert to us today. In such circumstances, the matter has been once again notified today for further hearing. 9. Mr. Antani, the learned AGP has fairly pointed out that he has discussed the matter with the officer concerned and he has been instructed to make a statement before the court that the inquiry conducted so far has revealed that there has been no contravention of any of the provisions of the Act or the Rules. Mr. Antani further submits that, as there was some confusion, the authority concerned thought fit to detain the goods under Section 129 of the Act. However, after thorough inquiry, the authority itself has come to the conclusion that it is no longer necessary to detain the goods and the vehicle. 10. In view ..... X X X X Extracts X X X X X X X X Extracts X X X X
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