TMI Blog2023 (12) TMI 1137X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 sum of Rs. 12,75,885/- had a grand total of R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fering in the order whereby the goods had been released. Keeping in view the settled position and the fact that the matter has to be gone into by the competent authority, the present writ petition is disposed off with liberty to the petitioner to file his response to the said notice. It is open to the authorities to take action in accordance with law. - HON'BLE MR. JUSTICE G.S. SANDHAWALIA A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Goods Services Tax Act, 2017 and tax, penalty and other charges payable be not levied. 2. Prayer has also been made to release the vehicle and the goods which was acceded to while issuing notice of motion by the Co-ordinate Bench on 31.08.2023 and the petitioner was to deposit 25% in cash and the remaining in the shape of personal bond with surety since it has been contended that the petitioner wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... detail. 4. In such circumstances, the matter will have to be gone into by the authorities. The genuineness of the facts and transit would require further verification and it has specifically been mentioned that it was entrusted from M/s Rajan Trading Corporation at Rajkot and Section 16(2)(c) of the Act needs verification from the books of account. The Apex Court in The State of Punjab Vs. M/s Sh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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