9911796707
TMI Blog2023 (1) TMI 1166X X X X Extracts X X X X X X X X Extracts X X X X ..... tion No. 24000 of 2022 - - X X X X Extracts X X X X X X X X Extracts X X X X ..... 9;ble Court thinks fit in the facts and circumstances of the case be also granted to the petitioner. The facts of the case are as under:- 1. The petitioner is a partnership firm duly constituted under the provision of the Indian Partnership Act, 1932 and engaged in the business of transportation of goods. Respondent No.4 with his team visited the office premises of the petitioner situated at 302 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioners informed that the said vehicles are being used for transportation of Pan Masala without invoices. Accordingly, 10 trucks containing goods were seized vide panchnama dated 09/10.06.2020. [2] Vide panchanama dated 01.10.2020, 5 trucks were released in which nothing was found loaded, however, the remaining five trucks were handed over to Mr. Sajid Panja with instructions not to use t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 020 after period of 2 years especially when the investigation has been completed and show cause notice dated 04.12.2020 has been issued to the petitioner and 7 others. So far as the release of any goods or trucks is concerned, it is within the jurisdiction of adjudicating authority to consider the same. The adjudication proceedings have been transferred to the GST Authority, at Bhopal which is not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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