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TMI Blog2025 (4) TMI 56X X X X Extracts X X X X X X X X Extracts X X X X ..... y this common order. 2. In WPT No.36 of 2025, the petitioner has assailed the detention order under Form GSTMOV-06, dated 8th February, 2025 of vehicle bearing registration No CG-04-NY-1904 and notice dated 13th February, 2025 under FORM GST MOV-07 and all consequential actions of Respondent No.4, being contrary to law. Whereas, in WPT No.37 of 2025, petitioner has assailed the detention order under FORM GST MOV-06 dated 8th February, 2025 of vehicle bearing registration No. CG-04-NX-8413 and notice dated 13.02.2025 issued by Respondent No.4. 3. For the purposes of disposal, facts mentioned in WPT No.36 of 2025 are being referred. 4. Brief facts of the case are that petitioner is engaged in the trading of TMT bars, rods and registered as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y Bill and the same was generated on 07.02.2025 at 01:47 am which was valid upto 08.02.2025 for an approximate distance of 100 kilometers, for delivery of goods to its destination in Raipur itself. Therefore, there is no contravention of the provisions of the CGST Act, 2017 and the authorities in an arbitrary manner, without having any jurisdiction, detained the subject vehicle and the goods. Learned counsel further submits that when any order is passed without jurisdiction and a notice is issued with premeditation, the writ petition is maintainable and for the said proposition, he referred the verdict passed in the matter of Siemens Ltd. v. State of Maharashtra and Others {(2006) 12 SCC 33}. Learned counsel also submits that even in the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aintainability of writ petition is well settled in a celebrated judgment of Whirlpool Corporation vs. Registrar of Trade Marks, Mumbai and Others {(1998) 8 SCC 1}. Learned counsel further submits at that this stage, it is pre-mature for the Court to opine as to whether there was any evasion of tax or not. Hence, entertaining writ petition against show-cause notice is pre-mature and referred to the judgment passed in the matter of Commissioner of Central Excise, Haldia v. Krishna Wax Private Limited {(2020) 12 SCC 572}, wherein at para 15, the Hon'ble Supreme court in categorical terms observed that writ petition should normally not be entertained against mere issuance of show-cause notice. 8. Learned State counsel also places reliance in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmit that in the complete opposite direction i.e. at Dharsiva towards Bilaspur, the subject vehicle was intercepted and even a subsequent E-Way Bill was generated for Madhya Pradesh. Hence, this is not a fit case to entertain the petition. 10. I have heard learned counsel for the parties and considered their rival submissions. 11. It is explicit that after passing of detention order, a show-cause notice has been issued under the statutory provisions and opportunity of hearing was provided to the petitioners, therefore, there is substantial compliance of natural justice and the authorities were having valid jurisdiction as the subject vehicle was intercepted at Dharsiva, towards Bilaspur, which is just the opposite direction of the route ..... X X X X Extracts X X X X X X X X Extracts X X X X
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