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TMI Blog2019 (9) TMI 1276X X X X Extracts X X X X X X X X Extracts X X X X ..... s response thereto. It appears that the petitioner has already given a reply dated 19.09.2019, Annexure 'F' to the petition. Nonetheless, if the petitioner is desirous to make any further submissions, he may appear before the second respondent on 04.10.2019. The petition is partly allowed with a direction to the second respondent to forthwith release the truck along with the goods conta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rule . Ms. Maithili Mehta, learned Assistant Government Pleader waives service of notice of rule on behalf of the respondents. 3. Having regard to the controversy involved in the present case which lies in a very narrow compass and with the consent of the learned advocates for the respective parties, the matter is taken up for final hearing today. 4. The facts st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d were detained/seized on the ground that e-way bill was not tendered by the petitioner. Therefore, the second respondent issued impugned notice for confiscation of the goods under section 130 of the Central Goods and Services Tax Act, 2017 ( hereinafter referred to as 'the CGST Act' ) and provisions of other relevant statutes. 5. While the main contention raised in the pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , ultimately, any order is passed against the petitioner, they would not be in a position to recover the differential amount. 7. Ms. Maithili Mehta, learned Assistant Government Pleader is not in a position to dispute the aforesaid facts. 8. A perusal of the impugned notice dated 17.09.2019 issued in Form GST MOV 10 reveals that the petitioner has been called upon t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... outcome of the proceedings under section 130 of the CGST Act and under other relevant statutory provisions. 9.1 The petitioner shall appear before the second respondent on 04.10.2019 at 10:00 a.m. The second respondent, after giving an opportunity of hearing to the petitioner and considering the reply submitted by it, shall pass a reasoned order as envisaged under section 130 of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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