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TMI Blog2020 (10) TMI 1030X X X X Extracts X X X X X X X X Extracts X X X X ..... Goods and Service Tax Act, 2017. In all cases of seizure in order to obliterate inconsistency in the application of law and do away with the multiple appeals, discretion has been left to the competent authority to decide the adjudication as early as possible in accordance with law - petition dismissed. - WP(C).No.18324 OF 2020(M) and WP(C).No.18565 OF 2020(U) - - - Dated:- 1-10-2020 - THE HONOURABLE MR. JUSTICE AMIT RAWAL PETITIONERS: SRI.MANOJ KUMAR.R. BY ADVS. SRI.AJI V.DEV SRI.ALAN PRIYADARSHI DEV RESPONDENTS: GP SRI JASMINE M M JUDGMENT The captioned writ petitions are disposed of by this common judgment as it involves common question of fact and law, on behalf of the same petitioner in respect of the seizure ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a conveyance is more than ₹ 50,000/-. Thus the entire exercise on behalf of the respondents intercepting the vehicle and goods is without jurisdiction much less illegal and prayed that the detention orders under Section 129(3), Ext.P6 in W.P. (C).No. 18324/2020 and Ext.P4 in W.P.(C).No.18565/2020 are liable to be quashed and also sought for release of the goods in accordance with law. 4. On the other hand Sri.C.,K.Govindan, learned Senior Government Pleader on behalf of the state opposed the writ petitions by raising multiple arguments. 5. The present writ petitions are not maintainable as an efficacious remedy of appeal is available. Hon'ble Supreme Court in Civil Appeal Nos.8942/2019 and 8944/2019 arising out of SLPs Nos. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to furnish information relating to the said movement as specified in part A of Form GST EWB-01 electronically on the common portal along with such other information as may be required on the common portal, whereby the unique number would be generated on the said portal provided further that the transporter on an authorisation received from a registered person may furnish information in part A of GST EWB-01 electronically on the common portal whereas Sub-Rule 7 envisages that where the consignor or the consignee have not generated e-way bill in Form GST EWB-01 where the aggregate of the consignor value of the goods carried in the conveyance is more than ₹ 50,000/- the transporter except in the case of the transportation of goods by rai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the common portal in the manner specified in this rule: PROVIDED ALSO that where the goods are transported for a distance of upto fifty kilometers within the State or Union territory from the place of business of the consignor to the place of business of the transporter for further transportation, the supplier or the recipient, or as the case may be, the transporter may not furnish the details of conveyance in Part B of FORM GST EWB-01. Explanation 1: For the purposes of this sub-rule, where the goods are supplied by an unregistered supplier to a recipient who is registered, the movement shall be said to be caused by such recipient if the recipient is known at the time of commencement of the movement of goods. Explanat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax Act, 2017. I would refrain myself from commenting further on the veracity of the orders except the observation made herein above in view of the interpretation of the Rules as High Court under Article 226 cannot assume the role of an appellate court. The Hon'ble Supreme Court in the unreported judgment cited above deprecated the practice of litigants in filing writ petition for release of the articles subject to the securities and other amounts on the premise that a complete procedure has been prescribed in Section 67 of the 2017 Act and Rule 144(1). In other words, in all cases of seizure in order to obliterate inconsistency in the application of law and do away with the multiple appeals, discretion has been left to the compe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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