TMI Blog2021 (7) TMI 1210X X X X Extracts X X X X X X X X Extracts X X X X ..... er and in which case, there was no necessity of regenerating an e-way bill - HELD THAT:- When the respondent No.3 has issued a show cause notice for completing the assessment for levying tax with or without penalty, let the petitioner file reply to such show cause notices. It would be open for the Assessing Officer to carry out the assessment, in accordance with law, after considering the reply o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... J Saha, Advocate, Mr. B. Paul, Advocate. For Respondent(s) : Mr. P K Dhar, Sr. Govt. Advocate, Mr. R G Chakraborty, Advocate. ORDER (Akil Kureshi, CJ). Heard learned senior counsel Mr. B N Majumder for the petitioner and learned senior Govt. Advocate Mr. P K Dhar, appearing on advance copy, for final disposal of the petitions. These petitions arise in common background. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on these inter-State sales have been paid. Detention and seizure of the vehicles are thus without jurisdiction. The petitioner has produced documents in support of these averments. On the other hand, leaned senior Government Advocate Mr. P K Dhar submitted that the petitioner has alternative remedy. The respondent No.3 has issued a notice, on 21st July 2021, upon the petitioner why unpaid taxe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice, it would not be appropriate to allow further detention of the vehicles. Pending final assessment and subject to certain conditions these vehicles can be released. Even otherwise, the authorities under General Sales Tax(GST) Act have sufficient powers for provisional release of detained goods. Under the circumstances, the petitions are disposed of with following directions : (i) It wo ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
