2024 (8) TMI 461

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..... ithout proper documents as required under the GST Act and the Rules framed thereunder. When the goods were detailed, even before issuance of notice or at any stage, the required documents could not be produced. Even before this Court, neither any pleading, nor any material has been brought on record to show that the goods in question were accompanying with the relevant documents. In absence of whi .....

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..... petitioner no. 1 issued four invoices against the different firms, petitioner no. 2 issued two invoices in the name of Pritam Enterprises, Maharashtra for Rs. 10,85,481/- and petitioner no. 3 issued two invoices in the name of Abdul Razzak, Maharashtra for Rs. 46,992.80. He further submits that all the goods through one transporter and were loaded in Vehicle No. RJ 11 GC 0830 for delivery, which w .....

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..... , no material has been brought on record and therefore, the impugned order has rightly been passed. After hearing learned counsel for the parties, the Court has perused the record. It is not in dispute that the goods were accompanying without proper documents as required under the GST Act and the Rules framed thereunder. When the goods were detailed, even before issuance of notice or at any stage, .....

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