- (1.) Heard Sri Mohammad Babar Khan, learned counsel for the petitioner as well as learned Standing counsel.
(2.) Petitioner has submitted that he had already paid the tax at the time of sale of goods specifically mentioned in the sales invoice e-way bill duly generated, hence, the petitioner has not contravened the provisions of CGST and SGST 2017. Petitioner says that he has generated e-way bill for more amount and on physical verification the same was found less. This cannot be inferred as a contravention under GST Rules. He has also argued that once GST is paid the opposite parties have no reasonable apprehension of evasion of tax. Any intervention with the business of the petitioner will be violative of his rights. The e-way bills have been annexed on page 20-23. The hard copies are not required. There is no inference drawn by the opposite parties that the e-way bills were not correct or they were fake.
(3.) Learned Standing counsel prays for a week's time to seek instructions.;