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TMI Blog2018 (8) TMI 1376X X X X Extracts X X X X X X X X Extracts X X X X ..... law - Held that:- When the petitioner is reported to be a habitual defaulter and tax evader and is found to be involved in atleast 10 cases wherein the petitioner was caught without e-way bills, this Court refuses to exercise discretion in favour of the petitioner - The modus operandi adopted by the petitioner is to transport the goods without e-way bill and as and when he is caught and the Truck ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yed for an appropriate writ, direction or order directing the respondents to release Truck No. GJ-03-AZ-6473 along with goods therein. 3. When initially the petition was filed, it was the case on behalf of the petitioner that the Truck in question came to be detained by the appropriate authority under the GST, having noticed that the e-way bill was not tendered for the goods in movement, bill a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refore, the petitioner is habitual defaulter and tax evader. 5. No so far as challenge to the final order passed under Section 129(3) of the Act is concerned, it is submitted that the said order is appealable and therefore, the present petition challenging the final order under Section 129(3) of the Act may not be entertained. 6. Now so far as challenge to the final order under Section 129(3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner. The modus operandi adopted by the petitioner is to transport the goods without e-way bill and as and when he is caught and the Truck is detained, he will make payment of tax and get the Truck released. 8. So far as challenge to the impugned order passed under Section 129(3) of the Act is concerned, the same is appealable order and all the defences /contentions may be available t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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