2022 (3) TMI 350

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r>HON'BLE THE CHIEF JUSTICE MR. AKIL KURESHI AND HON'BLE MR. JUSTICE SUDESH BANSAL For Petitioner(s) : Mr. Manish Lawaniya and Mr. Manish Parihar For Respondent(s) : Mr. Punit Singhvi and Mr. Ayush Singh Order 1. The petitioner has prayed for quashing a notice dated 21.01.2022 and the order of detention of the transport truck with goods which was done by the State GST authorities. The .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... goods are perishable and the transport vehicle has been stranded. 3. We are informed that the value of goods is approximately Rs. 24.84 lacs on which applicable tax would come to approximately Rs. 1.24 lacs. Considering 200% maximum imposable penalty on such basic tax amount, the round figure that would come to inclusive of possible tax and highest penalty is Rs. 3.75 lacs. 4. Under the circums .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X