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TMI Blog2019 (5) TMI 1781X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the exercise was carried out outside the godown of the distributor who is the petitioner before this Court - HELD THAT:- The State respondents are directed to file their counter affidavit but in the nature of the goods that is found loaded coupled with the fact that proceedings have been initiated for an alleged default within the city of Kishanganj and not beyond the destination and bearing i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed SC 11 representing the State. While praying for quashing of an order dated 07.05.2019 passed by Respondent no. 3 -Deputy Commissioner of State Tax, Kishanganj Circle, Kishanganj, whereby in purported exercise of power vested in him under Section 68(3) read alongside Section 129(1) and 129(3) of the Bihar Goods and Service Tax Act, 2017 (hereinafter referred to as the Act ), not only the goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s been initiated, tax assessed and penalty imposed. Mr. Vikash Kumar, learned counsel representing the State counters the statement of the petitioner to submit that the vehicle was in movement. We shall allow the State respondents to file their counter affidavit but in the nature of the goods that is found loaded coupled with the fact that proceedings have been initiated for an alleged defau ..... X X X X Extracts X X X X X X X X Extracts X X X X
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