VANRAJBHAI HASMUKHBHAI CHAUHAN Vs. STATE OF GUJARAT

JUDGEMENT

(1.) Draft amendment allowed.

(2.) By way of this petition under Art. 226 of the Constitution of India, the petitioner 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 Sec. 129(3) of the Central Goods and Services Tax Act and the order of demand of tax and penalty has been passed and therefore, by way of amendment, the same are under challenge.