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TMI Blog2025 (1) TMI 1427X X X X Extracts X X X X X X X X Extracts X X X X ..... e CGST/SGST Act, 2017 - HELD THAT:- Since the learned counsel for the petitioner submitted that the notices issued under Section 130 of the CGST/ SGST Act, 2017 were received only after the date prescribed for hearing, in order to hasten the matter, this Court should be fixing a date on which the petitioner shall appear and adjudication proceedings be completed. Hence there will be a direction to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or, who is a registered owner of two Tanker Lorries bearing Registration Nos.KA-11C-2468 and KA-41B- 6559. The vehicle bearing Registration No. KA-11C-2468 was intercepted at Koyilandy at 2.00 a.m. on 31.12.2024 while vehicle bearing Registration No. KA-41B-6559 was intercepted on 30.12.2024 at 4.35 p.m. at Payyannur. The vehicles were found transporting kerosine without any documents and hence th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax invoice, which created doubts in the mind of the proper officer regarding the veracity of the transportation and hence proceedings have been initiated under Section 130 of the CGST/ SGST Act, 2017. A notice under GST MOV-10 has also been issued. 3. I have heard Sri. G. Hariharan, the learned counsel for the petitioner as well as Smt. Dr. Thushara James, the learned Senior Government Pleader. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner or the owner of the goods is not taking release of the goods after payment of the amount stipulated in the notice in MOV- 10, necessarily, the officer must conclude the proceedings in a time bound manner. Retaining the industrial kerosine for long would cause serious prejudice and would not benefit any person. Therefore, I am of the view that the proceedings initiated under Section 130 ough ..... X X X X Extracts X X X X X X X X Extracts X X X X
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