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TMI Blog2022 (3) TMI 742X X X X Extracts X X X X X X X X Extracts X X X X ..... ce itself along with the detention order. Therefore, this Court is not inclined to or impressed with the grounds raised by the petitioner to have a successful challenge against the impugned proceedings. The impugned detention order as well as the show cause notice are tenable. Therefore, the same do not require any interference of this Court - it is open to the petitioner to give a bank guarantee for a sum of ₹ 15,80,246/- being the proposed penalty against the petitioner and if such bank guarantee is given by the petitioner, after accepting the same, the respondent Revenue can release the goods in question forthwith - Petition disposed off. - Writ Petition No.3920 of 2022 And W.M.P.No.4070 of 2022 - - - Dated:- 15-3-2022 - Hon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion could not take place on or before 16.01.2022. Therefore, two days after it was taken and hence it cannot be construed as if the transportation had taken place without documentation. Therefore, the very basis for issuing the show cause notice as well as the detention order for adjudication is bad in law, he contended. 6. However, Mr.V.Prashanth Kiran, learned Government Advocate appearing for the respondent Revenue would submit that, it is mandated under the provisions of the Act as well as the Rules made therein that, whenever the transportation is taking place, all valid documents must be available with the carrier / conveyance and on 18.01.2022, the vehicle in question which was transporting the goods belongs to the petitioner was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue to adjudicate the matter. Therefore, a show cause notice was issued and hence it should be faced by the petitioner by giving a reply and to appear before the Revenue and whatever defence he wants to take, he can take before the concerned authority of the Tax Department. Without taking the said route in replying to the show cause notice and cooperating with the Revenue for completing the adjudication proceedings, the petitioner has rushed to this Court challenging the very show cause notice itself along with the detention order. Therefore, this Court is not inclined to or impressed with the grounds raised by the petitioner to have a successful challenge against the impugned proceedings. 11. However, during the course of arguments, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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