TMI Blog2023 (12) TMI 892X X X X Extracts X X X X X X X X Extracts X X X X ..... notice as such was issued. It is settled principle that the writ Court is not to go into the disputed questions of facts and it is for the petitioner as such to place the relevant material before the respondents to show whether there was any substance in the show cause notice and tax was not being avoided by it. In M/s. Shiv Enterprises case [ 2023 (1) TMI 842 - SUPREME COURT] , the co-ordinate Bench as such had set aside the order issued by the Assistant Commissioner of State Tax, Mobile Wing, Chandigarh and the notice dated 14.09.2021 issued under Section 130 of the Central Goods Service Tax Act, 2017. Resultantly, directions were issued to release the conveyance and the goods in question. The order of detention had apparently been passe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the present bunch of case, is the consignor and challenges the action of the respondents whereby they have issued the interception proceedings in the form GST MOV 02 dated 06.03.2023 (Annexure P-3) including the order dated 13.03.2023 (Annexure P-4) whereby, the conveyance bearing No. HR38 W 0782 was intercepted by State Tax Officer-cum-Proper Officer, Mobile Wing, Ludhiana on 06.03.2023 at Bansal Casting, R G Mill Road, Mandi Gobindgarh and the same was directed to be stationed at Ludhiana for inspection by serving an Order in Form GST MOV-02. Thereafter, the consequential show cause notice dated 13.03.2023 (Annexure P-6) was issued wherein the petitioner was put to notice that purchases had been made from M/s. BN Traders which had not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at account, show cause notice as such was issued. We have already referred to the show cause notice wherein, the tax had not been paid on the goods which were sent to the consignor. It is for the petitioner as such to explain as to whether the said show cause notice has been served validly or not and explain how the purchases have been made from M/s. BN Traders and it is for the authorities thereafter to pass the order. It is not for this court as such to take on the role of the Assessing Authority. The Apex Court has also as such in M/s. Shiv Enterprises case (supra) gone on to hold that the exercise of powers under Articles 226 of the Constitution of India for entertainment of the writ petition against the show cause notice and setting as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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