(1.) In this writ petition filed under Articles 226/227 of the Constitution of India, the petitioner has prayed for issuance of a writ of certiorari for quashing detention order dtd. 1/5/2019 (Annexure P-3) and show cause notice dtd. 1/5/2019 (Annexure P-4). Further, a writ of mandamus has been sought directing respondent No.2 to allow the petitioner to generate new e-way bill and/or to amend the e-way bill and to release truck No. PB-11BA-7365 along with goods on security other than cash or bank guarantee.
(2.) The petitioner is engaged in the manufacture of paper and purchased old and used paper mill machinery from M/s Papteq, Bagpat, Ghaziabad, Uttar Pradesh (in short "the Seller") vide invoice dtd. 27/4/2019 (Annexure P-1). The Seller despatched machine in truck No. PB-11BA-7365. Before movement of the truck, the Seller generated e-way bill dtd. 27/4/2019 (Annexure P-2) having validity upto 30/4/2019. The truck started for delivery from Uttar Pradesh along with invoice, GR and e-way. On 1/5/2019, the truck was intercepted by respondent No.2 at Raipur Roran, GT Road, Old Toll Plaza, Karnal. On inspection, it was found that the e-way bill had already expired and, therefore, the statement of the driver was recorded. After recording the statement and physical verification, respondent No.2 detained the goods along with the truck in Form GST MOV 06 (Annexure P-3). Thereafter, a show cause notice dtd. 2/5/2019 (Annexure P-4) was issued to the petitioner. The petitioner filed reply dtd. 3/5/2019 (Annexure P-5) to the said show cause notice, but no response has been received till date. Hence, the present writ petition.
(3.) Learned counsel for the petitioner submitted that for the relief claimed in the writ petition, the petitioner has submitted reply dtd. 3/5/2019 (Annexure P-5) to the show cause notice dtd. 2/5/2019 (Annexure P-4), but no action has so far been taken thereon.