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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 ..... at Songadh Post without following the due procedure of law. 2. Since all the three petitions involve almost identical questions of facts and law, they are being decided by a common order, the facts for the purpose of adjudication are drawn from Special Civil Application No.6804 of 2021. 2.1 The petitioner is the sole proprietor of the firm, M/s. S. R. Matches, registered under the provisions of the Central GST Act, 2017 and also having the GSTIN No.33BENPM6902DIZN. It is dealing with the production and supply of Safety Matches all over India. The petitioner is also filing GST return regularly and has not defaulted till date. 3. His grievance is that on receiving the order from M/s. Shree Bankey Bihari Trading Co., Hissar for the supply ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion order does not make whisper of any undervaluation of the goods. In a representation made on 22.3.2021 for release of the goods and the vehicle, authority has not paid any heed to such a request and a show cause notice on 24.3.2021 of the Act is issued under GST MOV 10 under Section 130 of the CGST, 2017 rather than issuing show cause (SCN) notice under Section 129(3) of the Act. In the SCN grounds mentioned are of the longer route and an additional ground of undervaluation and detention of the driver. This action according to the petitioner can be termed as the nonest in law. 5.1 The present petition is therefore, preferred with the following prayers : "(A) Your Lordships may be pleased to issue a writ of man ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... htway notice is issued under Section 130 of the Act without any application of mind and without there being any foundation for issuance of such show cause notice. 8. Ms. Nidhi Vyas, learned AGP has refuted empathetically that there has been any detention of truck driver. According to her, if at all the driver concerned is taking care of the vehicle, it is a different matter, but otherwise, he is free to go wherever he chooses. She has emphasized that the show cause notice requires the adjudication any consideration of grievance of the petitioner in any manner would amount to intervention at the stage of SCN, which is undesirable. She has ensured the adjudication at the earliest once the parties are sent to the concerned authorities. 9. No ..... X X X X Extracts X X X X X X X X Extracts X X X X
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