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TMI Blog2023 (12) TMI 892X X X X Extracts X X X X X X X X Extracts X X X X ..... P-2023 in CWP-6288-2023 1. Applications have been filed praying for interim relief for release of goods alongwith conveyance. 2. With the consent of counsel for the parties, main cases are preponed from 11.01.2024 to today and taken up for hearing today itself. Main Cases (O & M) 1. The present order shall dispose of four writ petitions i.e. CWP Nos. 5902, 6300, 6304 and 6288 of 2023 as common questions of facts are involved in all the writ petitions and have been filed by the same petitioner. Reference is being made to CWP-5902-2023, Aman Kumar Rathaur vs. State of Punjab and others. 2. The petitioner, in the present bunch of case, is the consignor and challenges the action of the respondents whereby they have issued the interceptio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sdiction. 5. The State, in its response, has taken the plea that only a notice has been challenged by placing reliance upon the judgment of the Apex Court in The State of Punjab vs. M/s. Shiv Enterprises and others, 2023 (96) GST 120. It has also been informed that the vehicle in question as such has been released. However, in view of the interim order, no further proceedings are being initiated. 6. A perusal of Annexure P-3 would go on to show that the inspection of the goods under movement was required to be done to ascertain the genuineness of the goods in transit or verification of documents and it is on that account, show cause notice as such was issued. We have already referred to the show cause notice wherein, the tax had not been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther there was any evasion of tax or not while not interfering in the orders releasing the goods in question. The relevant portion reads thus:- "Apart from the fact that the aforesaid is factually incorrect, even otherwise, it was premature for the High Court to opine anything on whether there was any evasion of the tax or not. The same was to be considered in an appropriate proceeding for which the notice under Section 130 of the Act was issued. Therefore, we are of the opinion that the High Court has materially erred in entertaining the writ petition against the show cause notice and quashing and setting aside the same. However, at the same time, the order passed by the High Court releasing the goods in question is not to be interfer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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