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TMI Blog2024 (11) TMI 374X X X X Extracts X X X X X X X X Extracts X X X X ..... CWP-18351-2023(O&M) - - - GST - Jurisdiction of authorities to seize goods not in transit - HELD THAT:- The issue decided by the Supreme Court in The State of Punjab Vs. M/s Shiv Enterprises and others [ 2023 (1) TMI 842 - SUPREME COURT ] where the Apex Court accordingly came to the conclusion that it is not for this Court to opine anything whether there was any evasion of tax or not while not interfering in the orders releasing the goods in question. The petition is dismissed. - HON BLE MR. JUSTICE SANJEEV PRAKASH SHARMA AND HON BLE MR. JUSTICE SANJAY VASHISTH Present : For the Petitioner: Mr. Bhuwan Vats, Advocate. (through video conferencing) For the Respondent: Mr. Saurabh Kapoor, Addl. A.G., Punjab. For the Respondent/Revenue: Mr. S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case that the respondent authorities were acting beyond their jurisdiction. 5. The State, in its response, has taken the plea that only a notice has been challenged by placing reliance upon the judgment of the Apex Court in The State of Punjab vs. M/s. Shiv Enterprises and others, 2023 (96) GST 120 . It has also been informed that the vehicle in question as such has been released. However, in view of the interim order, no further proceedings are being initiated. 6. A perusal of Annexure P-3 would go on to show that the inspection of the goods under movement was required to be done to ascertain the genuineness of the goods in transit or verification of documents and it is on that account, show cause notice as such was issued. We have alread ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the conclusion that it is not for this Court to opine anything whether there was any evasion of tax or not while not interfering in the orders releasing the goods in question. The relevant portion reads thus:- Apart from the fact that the aforesaid is factually incorrect, even otherwise, it was premature for the High Court to opine anything on whether there was any evasion of the tax or not. The same was to be considered in an appropriate proceeding for which the notice under Section 130 of the Act was issued. Therefore, we are of the opinion that the High Court has materially erred in entertaining the writ petition against the show cause notice and quashing and setting aside the same. However, at the same time, the order passed by the High ..... X X X X Extracts X X X X X X X X Extracts X X X X
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