TMI Blog2023 (1) TMI 1166X X X X Extracts X X X X X X X X Extracts X X X X ..... nd others in which the validity of the panchnama is under consideration, hence the petitioner is having efficacious remedy to contest the show cause notice before the adjudicating authority. The petitioner is free to apply to the adjudication authority. The Writ Petition is disposed of with a direction to the competent authority that if such an application is filed by the petitioner, the same be considered in accordance with the law expeditiously. Petition dismissed. - Writ Petition No. 24000 of 2022 - - - Dated:- 11-11-2022 - Hon'ble Shri Justice Vivek Rusia And Hon'ble Shri Justice Amar Nath (Kesharwani) For the Petitioner : Shri Abhinav Dhanodkar, Learned Counsel For the Respondents : Shri Prasanna Prasad, Learne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thorization under Section 67(2) of the CGST Act, 2017 (hereinafter will be referred as ''Act, 2017'' for convenience''). During the search total 10 trucks were found parked there. Out of said 10 trucks 5 trucks were found loaded with Vimal Brand Pan Masala, VI Brand Tobacco, Raw Tobacco Sacks, Misx Compound, Vimal Elaichi and other Misc. goods and the remaining five trucks were found empty. Bilty booklets of M/s Ashoo Roadlines disclosed the name of consignor M/s AAA Enterprises. The officials of the GST Department contacted the proprietor of the said enterprises who denied any relation with the goods found in the aforesaid five trucks. The drivers of the petitioners informed that the said vehicles are being used for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he GST Authority, at Bhopal which is not a party before this court in this Writ Petition. The petitioner has submitted a representation to respondent No.4 which is not a competent authority now to consider such a request. [5] Since a show cause notice dated 04.12.2020 has been issued to the petitioner and others in which the validity of the panchnama is under consideration, hence the petitioner is having efficacious remedy to contest the show cause notice before the adjudicating authority. The petitioner is free to apply to the adjudication authority. The Writ Petition is disposed of with a direction to the competent authority that if such an application is filed by the petitioner, the same be considered in accordance with the law expedi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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