9911796707
TMI Blog2025 (1) TMI 582X X X X Extracts X X X X X X X X Extracts X X X X ..... e - violation of principles of natural justice - HELD THAT:- A reading of the aforesaid Physical Verification Report clearly indicates that there are no reasons justifying either seizure of the subject vehicle or detaining of the goods warrants interference under Section 129(1) r/w. sub-section 3 of Section 129 of the Central Goods and Services Tax Act, 2017. As such, the impugned order passed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner is that the petitioner had placed a purchase order with its supplier viz., Tvl.NAV DURGA STEEL ZONE located at Ernavoor, Chennai 600 057 for supply of goods (MS Scrap), pursuant to which, on 20.04.2022, at about 2.28 p.m., its supplier has delivered the consignment of MS Scrap to the petitioner's go-down in Ambattur along with the e-way bill dated 20.04.2022 containing the detail ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a Squad Officer at Redhills around 5.50 p.m. During the inspection, the driver of the vehicle presented all the supporting documents and e-way bill to the Squad Officer, however, the Squad Officer had detained the vehicle along with goods (MS Scrap). 6. Thereafter, the respondent passed the impugned order dated 21.04.2022, stating that on verification, it was found that as per the e-way bill, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ven any opportunity of hearing to the petitioner. The respondent has issued the detention order, show cause notice, impugned order and release order to the petitioner, only after the penalty was paid by the petitioner. Hence, the impugned order is liable to be quashed. 8. On the other hand, the learned counsel for the respondent submitted that the statement of one J.Thiruvengadam (driver of the su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Report clearly indicates that there are no reasons justifying either seizure of the subject vehicle or detaining of the goods warrants interference under Section 129(1) r/w. sub-section 3 of Section 129 of the Central Goods and Services Tax Act, 2017. As such, the impugned order passed by the respondent is without any merits and therefore, the same is liable to be quashed. 12. Accordingly, the imp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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