2023 (12) TMI 1137

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..... for Mr. J.S. Bedi, Advocate. For the Respondent : Mr. Alankar Narula, AAG, Punjab. ***** G.S. SANDHAWALIA, J. (ORAL) 1. Prayer in the present writ petition, filed under Article 226/227 of the Constitution of India is for quashing the notice in Form GST MOV-02 dated 16.08.2023 (Annexure P-2) whereby respondent-authorities intercepted the goods & conveyance bearing No. PB13Z8987 carrying ir .....

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..... P-2) to that extent. 3. The exigency of the situation regarding the vehicle and the goods is over and the petitioner who is a consigner will necessarily have to reply to the show cause notice whether the circumstances spelled out in the show cause notice had any substance. The show cause notice shows the reference to invoice no. 201 dated 16.08.2023 in favour of Durga Multimetals Pvt. Ltd. for a .....

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..... tertain the writ petition against the show cause notices and has set aside the order of this Court while not interfering in the order whereby the goods had been released. 5. Resultantly, keeping in view the settled position and the fact that the matter has to be gone into by the competent authority, we dispose of the present writ petition with liberty to the petitioner to file his response to the .....

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