2024 (4) TMI 525

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..... imposed during the particular period with regard to the technical defects as indicated in the detention order. The detention order and the impugned penalty order are required to be quashed and set-aside - Petition allowed.
Hon'ble Shekhar B. Saraf, J. For the Petitioner : Aditya Pandey For the Respondent : C.S.C. ORDER HON'BLE SHEKHAR B. SARAF, J. 1. Heard Sri Aditya Pandey, learned counsel for the petitioner and Sri Ravi Shankar Pandey, learned Additional Chief Standing Counsel for the respondents. 2. This is a writ petition under Article 226 of the Constitution of India wherein the petitioner has assailed the orders dated December 13, 2017 and December 15, 2017 passed by the respondent No.2 and the order dated August 11, .....

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..... de effective from February 1, 2018, it appears, escaped attention of authorities concerned, though it is this provision which had to be complied by petitioners. Unfortunately, authorities concerned have completely failed to observe the same. It appears that for the field authorities there was a gross chaos on account of quick changes in relevant provisions, hence, authorities concerned could not appreciate, what provision is supposed to be followed by concerned person and what is actual default, if any, which has been committed by such person. The petitioners (except Writ Petition No. 87 of 2018) in the present cases, when goods in transit were intercepted and impugned orders were issued, met an unauthorised act and suffered illegal order. .....

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..... m(s) required to be downloaded by dealers or transporters are different. 53. In these peculiar facts and circumstances of the case, in our view, neither it can be said that Petitioners have deliberately committed any fault or disobeyed law intentionally or fraudulently, particularly when respondent- authorities themselves were not very clear. It also cannot be said that there is/was any intention of evasion of tax on the part of these petitioners. In the facts and circumstances, in all the writ petitions (except Writ Petition No.87 of 2018), we are clearly of the view that seizure orders, show-cause notices, issued under section 129(3) and final orders, if any, are not sustainable in law." 5. Similar order has been passed by the Div .....

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