Shanti Prime Publication Pvt. Ltd.
Goods in Transit — While the goods were in movement, the authority intercepted the vehicle and caused inspection, of the goods in movement, under Section 68(3) of the CGST Act. The driver of the vehicle had produced unnumbered invoices; on examination, it was observed that the goods under movement were mentioned as fresh tamarind with HSN Code No.810; but on the physical inspection it was found that the goods under transportation was not fresh tamarind but was deshelled dried tamarind. The proceeding, under challenge in Writ Petition, is merely a show cause notice and it suffers from inherent lack of jurisdiction, in exercising jurisdiction under Article 226 of the Constitution of India to interfere. Writ petition disposed of permitting the petitioner to submit reply to the show cause notice within one week from today; and also directing the first respondent to pass orders thereupon at the earliest. — C. Mohammed Thahir Vs. The Deputy Assistant Commissioner ST  04 TAXLOK.COM 134 (Telangana & A.P.)