9911796707
TMI Blog2022 (12) TMI 1230X X X X Extracts X X X X X X X X Extracts X X X X ..... There is another reason as to why this writ Court refrains itself from expressing any opinion and proceeds to dispose of the writ petition. That other reason is, learned Revenue counsel, on instructions, submits that pursuant to interception on 06.12.2022, a show-cause notice as statutorily required under Section 129(3) of C-G ST Act has been issued to the writ petitioner on 07.12.2022, the writ petitioner has sent a reply on the same day, the third respondent has considered the same and has made an order dated 09.12.2022, which has been placed before this Court. To be noted, copy of the 09.12.2022 proceedings has been handed over by the learned Revenue counsel to the learned counsel for writ petitioner today. If the writ petitioner cho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by sea; that thereafter it was transported by Rail from Mumbai to Chennai; that in Chennai when the truck was moved by surface, the truck was intercepted on 06.12.2022 at 09.35 a.m at Tondiarpet (Kasimedu); that the truck bears Registration No. TN 32-AE- 9889; that one Deepak, who was in the truck, had given a 'statement which has been recorded on 06.12.2022 in FORM GST MOV-01, bearing reference O.R.No.142/2022-23 (RS-VI)' [hereinafter 'impugned proceedings' for convenience] and this has been impugned in captioned writ petition; that the impugned proceedings says owner/driver/person incharge but the options have neither been scored off or ticked by the Authority concerned; that the Revenue counsel, on instructions, submits ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctions, submits that pursuant to interception on 06.12.2022, a show-cause notice as statutorily required under Section 129(3) of C-G ST Act has been issued to the writ petitioner on 07.12.2022, the writ petitioner has sent a reply on the same day, the third respondent has considered the same and has made an order dated 09.12.2022, which has been placed before this Court. A scanned reproduction of 07.12.2022 notice and 09.12.2022 order made by the third respondent are as follows: 8. The matter has been carried to its logical end (to be noted, there is a seven days time line ingrained in Section 129 of C-G ST Act), it is now too late in the day for the writ petitioner. In any event, the writ petitioner has assailed only a record of ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
