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TMI Blog2021 (4) TMI 1053X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of the show cause notice without entering into merits of the matter. The parties are relegated to the respondent authorities for adjudication of SCN within one week - petition allowed by way of remand. - R/SPECIAL CIVIL APPLICATION NO. 6804 of 2021, R/SPECIAL CIVIL APPLICATION NO. 6806 of 2021, R/SPECIAL CIVIL APPLICATION NO. 6807 of 2021 - - - Dated:- 22-4-2021 - HONOURABLE MS. JUSTICE SONIA GOKANI And HONOURABLE MS. JUSTICE VAIBHAVI D. NANAVATI DARSHAN R PATEL FOR THE PETITIONER MS NIDHI VYAS, AGP FOR THE RESPONDENT ORDER (PER : HONOURABLE MS. JUSTICE SONIA GOKANI) 1. This is a petition preferred under Articles 19 and 226 of the Constitution of India raising the grievance against the respondents for highha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dh Post in Surat, Gujarat, the truck was stopped by the respondent No.4 on 19.3.2021 on the pretext of physical verification and under valuation on exercising the powers under Section 68 of the CGST Act, 2017. Statement of the driver was recorded by law and copies of Form GST MOV 01 and MOV 02 were issued by the respondent No.4 which form part of this petition. 5. On the very day on 19.3.2021 the respondent No.4 issued order of detention under Section 129(1) of the CGST Act, 2017 under the Form GST MOV 06 on the ground that the goods loaded could have been taken via other route which was shorter and instead 450 km long route has been taken via Gujarat and therefore, there is possibility of delivery of the goods in Gujarat or to the neare ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mr. Manan Paneri appeared with learned advocate Mr. Darshan Patel and learned Mr. Nidhi Vyas, learned AGP appeared on an advance copy, have been heard at length. 7. Learned advocate Mr. Paneri in his submissions has emphasized that it was a choice of the transporter to take any of the three routes and it can never be the ground of suspicion much less of detention. He has heavily relied on the decision of this Court rendered in the case of Synergy Fertichem Pvt. Ltd., vs. State of Gujarat, Special Civil Application No.4730 of 2019 and allied matters, wherein the Court has given the detailed guidelines as to what are the requirements before the authorities to exercise the powers of detention. This has not been followed and straightway noti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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