2020 (1) TMI 336

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....al Civil Application No.21615 of 2019 is treated as the lead matter. 3. By this Writ Application, under Article 226 of the Constitution of India, the writ applicant has prayed for the following reliefs: "(A) To admit and allow this petition. (B) To issue a writ of mandamus or a writ in the nature of mandamus or any other appropriate writ, order or direction, directing the respondents to forthwith release truck No.GJ-36-T-9718 alongwith goods which is lying at Ahmedabad since 5.11.2019. (C) Pending admission, hearing and final disposal of the above Special Civil application to direct the respondent Nos.1 & 2 to forthwith release truck No. GJ-36-T-9718 alongwith goods which is lying at Ahmedabad since 5.11.2019. ....

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.... loaded in Truck No.GJ-36-T-9718. 4.3. On receipt of the tax invoice from M/s.Pragati Exports, petitioner raised bill on M/s.Dhanush Exim, Hyderabad and place of dispatch shown therein is Jetpar Road, Morbi. M/s.Pragati Exports had purchased the material from Morbi and therefore the delivery has been given by M/s.Pragati Exports by procuring material from Morbi at Morbi only and loaded in the truck. Thereafter petitioner has generated E-way bill by entering the details in the GST Portal. In the E-way Bill it is stated that the material has been loaded from Morbi on 04.11.2019 in Truck No.GJ-36-T-9718 on 04.11.2018 and the said truck will deliver the goods at Hyderabad. It is submitted that the transporter's name shown in the said e....

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....conveyance. It is submitted that in the present case notice under Sec.129(3) has not been issued. It is submitted that as per Govt. of India circular it is the duty of the respondent No.2 to call upon the owner whether the owner is ready to make payment of tax and penalty and if the owner did not remain present, then and then only the proper officer can proceed further. 4.7. Hence the present petition before this Hon'ble Court on the grounds urged in the Memo of Petition." 5. Thus, it appears from the materials on record that the goods as well as the vehicle came to be seized by the G.S.T. Authorities on 05.11.2019. According to the Authorities, the writ applicant has committed breach of the provisions of the Gujarat Goods and S....