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TMI Blog2021 (12) TMI 655X X X X Extracts X X X X X X X X Extracts X X X X ..... ly to the impugned notice dated 24.01.2019 within a period of 30 days from the date of receipt of a copy of this order - Petition dismissed. - W.P.No.3347 of 2019 And W.M.P.Nos.3630, 3632 & 3867 of 2019 - - - Dated:- 10-11-2021 - Honourable Mr.Justice C.Saravanan For the Petitioner : Mr.B.Raveendran For the Respondent : Mr.D.Ravichander Government Counsel ORDER The petitioner has filed this writ petition challenging the impugned notice dated 24.01.2019. The impugned notice has been issued on the ground that the petitioner had admittedly transferred goods without the goods accompanying E-way Bill. 2.The learned counsel for the petitioner submits that the lorry was detained and released on payment for a sum of ₹ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion (1) of section 52, or collects an amount which is less than the amount required to be collected under the said sub-section or where he fails to pay to the Government the amount collected as tax under sub-section (3) of section 52; (vii)takes or utilises input tax credit without actual receipt of goods or services or both either fully or partially, in contravention of the provisions of this Act or the rules made thereunder; (viii)fraudulently obtains refund of tax under this Act; (ix)takes or distributes input tax credit in contravention of Section 20, or the rules made thereunder; (x)falsifies or substitutes financial records or produces fake accounts or documents or furnishes any false information or return with an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 51 or short-deducted or deducted but not paid to the Government or tax not collected under Section 52 or short-collected or collected but not paid to the Government or input tax credit availed of or passed on or distributed irregularly, or the refund claimed fraudulently, whichever is higher.'' 3.The respondent in their counter have stated that the demanded tax at the time of detention of the lorry which has been paid and the lorry was also released pursuant to which goods have been allowed to be moved and delivered to the consignee. The respondent however submits that the writ petition is liable to be dismissed as the petitioner has challenged the notice which is a proposal. 4.I have considered the arguments advanced ..... X X X X Extracts X X X X X X X X Extracts X X X X
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