9911796707
TMI Blog2021 (7) TMI 926X X X X Extracts X X X X X X X X Extracts X X X X ..... rities on the ground that the drivers did not possess valid e-way bills for these heavy vehicles. A notice was, therefore, issued to the transporter by the Superintendent of State Taxes, Churaibari Enforcement wing on 15th May 2021 in which it was asserted that the goods were being brought within the State by contravening the provisions of Tripura State General Sales Tax Act, 2017 and there was an attempt to evade tax. The noticee was, therefore, called upon to show cause why the unpaid tax with penalty under State as well as Central GST Acts should not be recovered. The petitioner replied to the said show cause notice, on 19th May 2021, pointing out that upon arrival the driver had produced the tax invoice, gate passes and e-way bills of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsporter has filed this petition and prayed for quashing the show cause notice dated 15th May 2021 and communication dated 21st May 2021. Learned counsel for the petitioner submitted that the drivers were carrying all necessary documents along with the vehicles. The GST was fully paid earlier and there was no evasion of the duty in any manner. Only minor technical defect, if at all, was that the e-way bills did not contain the temporary registration of the vehicles in question. This defect was also later on removed by generation of fresh e-way bills in the system and producing before the authorities despite which the vehicles continued to be detained. He submitted that the Superintendent of Taxes has raised a demand on the consignee of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and sought to recover the same from the consignee. This is wholly irregular. Demand notice must be preceded by an order of assessment, an order which can also be challenged by the person aggrieved before the appellate authority. In the present case, the Superintendent of Taxes has not passed any order of assessment before raising recovery of the amounts. In any case, he had issued a show cause notice for assessment to the petitioner and the demand notices raised to respondent No.4. Ordinarily, we would have rested at quashing the demand notice(though not specifically challenged by the petitioner since it was never served to the petitioner). However, in the present case as noted, the initial show cause notice which the Superintendent of Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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