2021 (5) TMI 88

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..... and contain blanks, which vitiate them in full, the statement of the driver recorded in Form-GST MOV-01 contains the observation that ' the goods moved from Chennai to Ambur, which is unregistered place of buyer as per invoices the destination place is mentioned as Ambur but as per E-Way bill delivery address mentioned as Bhosari, Maharashtra. ' - The detention order under Section 129(3) .....

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..... Malai, Roving Squad (SPL) dated 17.10.2020 and consequently seeks a direction to the respondent to refund an amount of ₹ 1,82,860/-, which has been collected as penalty. Not just the order but even the notices leading to the passing of the impugned order, are rife with errors. The show cause notice issued prior to passing of the impugned order does not stipulate even basic details such as th .....

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..... tra. ' 4.My attention is also drawn to the delivery challan at page-22 of the document compilation to establish the destination of the consignment. The detention order under Section 129(3) of the Act also contains the reasons for detention of the goods as aforesaid. 5.In the light of the above prima facie discrepancy in documentation, I am inclined to grant liberty to the respondent to i .....

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