9911796707
TMI Blog2024 (12) TMI 1355X X X X Extracts X X X X X X X X Extracts X X X X ..... S): GP For Commercial Tax. ORDER PER (HON'BLE SRI JUSTICE R RAGHUNANDAN RAO) The petitioner is the owner of a lorry bearing registration No.TS05 UC 2257. This vehicle was seized by the 1st respondent, on 03.11.2024, in Vijayawada, while the said vehicle was transporting 21,625 kgs of iron and steel scrap along with the necessary E-way bill that had been handed over to the driver of the vehicle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ices. The learned counsel submits that no notices have been issued and as such the petitioner is entitled to the release of the vehicle without any further proceedings being necessary. 4. The learned counsel would also contend that the power of Section 129 of the Act can be exercised only if necessary jurisdictional facts are made out. He submits that the power of seizure, under Section 129 of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s filed a counter affidavit. Along with this counter affidavit, certain material papers have also been filed. 6. According to the 1st respondent, the driver of the vehicle, one Sri S. Suresh, was served with the order of detention on the date of detention itself. Subsequently, the driver was also served with a show cause notice as required under Section 129 of the Act and proceedings were initiat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nment Pleader would also contend that there is a prima facie case of circular trading and movement of goods to evade payment of tax. 9. It is further contended that the address given by the consignor, does not contain any godown, which is capable of storing 29,625 kgs of iron and steel scrap. 10. The learned counsel for the petitioner would contend that the iron and steel scrap was actually load ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1st respondent to complete the proceedings, under Section 129 of the Act, expeditiously and preferably within a period of two (02) weeks from today. For the purpose of completing the enquiry, the petitioner or his authorised representative shall appear before the 1st respondent on 26.12.2024, at 11.00 A.M. and put-forth his entire case. Thereafter, the 1st respondent, after considering the written ..... X X X X Extracts X X X X X X X X Extracts X X X X
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