TaxTMI 
TaxTMI 
2020 (1) TMI 1166
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....NTS: SMT.M.M. JASMINE, GOVT.PLEADER JUDGEMENT ALEXANDER THOMAS, J. As the petitioner in these two cases is the same person, and as the issues raised in these cases are also similar, these cases are disposed of on the basis of this common judgment. The prayers in WP(C).No.807/2020 are as follows: "i. To issue a writ in the nature of certiorari or any other appropriate writ or order quashing ....
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....issue a writ in the nature of certiorari or any other appropriate writ or order quashing Exhibit P1 and Ext.P2 notices issued by the first respondent herein, by demanding to remit disputed CGST, SGST and Penalty from the petitioner as illegal, arbitrary and without any jurisdiction, or pass such further or other orders as may deem fit and proper in the circumstances of this case, and render justic....
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....gned proceedings shall be immediately released to the petitioner on his furnishing Bank Guarantee for the respective values shown in the impugned Exts.P-2 & P-2(a) in WP(C).No.807/2020 and in Ext.P-1 in WP(C).No.1289/2020. 4. However, the 2nd respondent adjudication officer will ensure that the further proceedings pursuant thereto, be adjudicated and finalised after affording reasonable opportuni....
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.... of 28% as has been ordered in the impugned proceedings, in view of the prescriptions made in Ext.P-5 notification dated 25.1.2018 in WP(C).No.807/2020, and Ext.P-6 notification dated 25.1.2018 in WP(C).No.1289/2020, and in that regard the petitioner would raise a specific plea that, it is admitted by none other than the 1st respondent in the impugned proceedings that the detained motor cycles are....