2018 (8) TMI 1376 – GUJARAT HIGH COURT – TMI – Release of detained vehicle with goods – detention on the ground e-way bill was not tendered for the goods in movement, bill amount is under invoice and LR is blank – It was the case on behalf of the petitioner that the petitioner is ready and willing to pay taxes determined in accordance with law – Held that:- When the petitioner is reported to be a habitual defaulter and tax evader and is found to be involved in atleast 10 cases wherein the petitioner was caught without e-way bills, this Court refuses to exercise discretion in favour of the petitioner – The modus operandi adopted by the petitioner is to transport the goods without e-way bill and as and when he is caught and the Truck is deta
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has prayed for an appropriate writ, direction or order directing the respondents to release Truck No. GJ-03-AZ-6473 along with goods therein. 3. When initially the petition was filed, it was the case on behalf of the petitioner that the Truck in question came to be detained by the appropriate authority under the GST, having noticed that the e-way bill was not tendered for the goods in movement, bill amount is under invoice and LR is blank. It was the case on behalf of the petitioner that the petitioner is ready and willing to pay taxes determined in accordance with law. During the pendency of the petition, the final order of assessment has been passed under Section 129(3) of the Central Goods and Services Tax Act and the order of demand of
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e Act may not be entertained. 6. Now so far as challenge to the final order under Section 129(3) of the Act is concerned, it is submitted by Ms. Sandhya Natani, learned Advocate appearing on behalf of the petitioner that the said order is passed without giving any sufficient opportunity and only 7 days time was granted before the impugned order under Section 129(3) of the Act was passed and therefore, the same can be said to be in breach of principles of natural justice and therefore, present petition be entertained. 7. Having heard learned Advocates appearing for the respective parties and considering the facts narrated hereinabove, more particularly when the petitioner is reported to be a habitual defaulter and tax evader and is found to
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