TMI Blog2022 (9) TMI 1491X X X X Extracts X X X X X X X X Extracts X X X X ..... D THAT:- No useful purpose will be served in keeping the writ petition pending since the entire tax has been recovered when the goods were imported from Nepal and crossed the customs barrier into India. If at all the respondent authorities for alleged violation of the provisions of CGST Act are to initiate action the question of imposition of penalty could arise. The writ petition and the appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e validity of e-way bill had expired on 28.08.2022 and the vehicle was intercepted on 30.08.2022 near Bally Bridge area. The learned Single Judge did not grant any interim order for interim relief and, therefore, the appellant is before us. In our considered view no useful purpose will be served in keeping the writ petition pending since the entire tax has been recovered when the goods were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eased within 24 hours from the date of production of such bond. The appellant is granted 15 days time to submit its reply to the show cause notice and thereafter the concerned authority shall take up the show cause for adjudication after affording an opportunity of personal hearing to the authorized representative of the appellant and pass a reasoned order on merits and in accordance with law. Til ..... X X X X Extracts X X X X X X X X Extracts X X X X
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