9911796707
TMI Blog2022 (12) TMI 1228X X X X Extracts X X X X X X X X Extracts X X X X ..... M.Sundar For the Petitioner : Mr.J.Ashish For the Respondents : Mr.T.N.C.Kaushik Additional Government Pleader (T) ORDER Captioned writ petition has been filed inter alia assailing a 'notice dated 04.12.2022 bearing reference Order No.20031/2022-23 made by the respondent' [hereinafter 'impugned notice' for the sake of brevity and convenience]. This is the Certiorari limb of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... carried in a Truck bearing Registration No.KA01-AG-4894; that the truck was intercepted by the respondent on 04.12.2022 at 10.00am at Krishnagiri Toll Plaza; that the statement of the driver/ person in-charge of the vehicle was recorded on 04.12.2022; that there was interception of goods under Section 68 (3) of 'The Central Goods and Services Tax Act, 2017' [hereinafter 'C-G&ST Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion was taken up with the consent of both sides. Considering the nature of the matter, a counter affidavit is really not necessary. This is more so owing to further proceedings under Section 129(3) of C-G&ST Act under which the impugned notice has (inter alia) been issued. 4. Notwithstanding very many averments in the writ affidavit, Mr.J.Ashish, learned counsel for writ petitioner predicates hi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ispense with WMP), the original impugned notice is not before this Court and the handwritten portion of the impugned notice is not very clear. 6. In any event, on a demurrer even if it is construed as 10.56p.m, the question as to whether the vehicle could have crossed Thoppur Toll within one hour of declaration of e-way bill are all matters turning on facts. Section 129 provides for issue of noti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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