2020 (1) TMI 1168

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....ve, Asst. Government Pleader(1) for the Respondent(s) No. 1,2,3 ORAL ORDER (PER : MR. J.B.PARDIWALA) 1. By this writ application under Article 226 of the Constitution of India, the writ applicant has prayed for the following reliefs; "(A) Your Lordship may be pleased to issue a Writ of Mandamus and/or writ of Certiorari and/or any other appropriate writ, order or direction, directing the Resp....

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....ause notice in Form GST MOV-10 dated 5th October, 2019 has been issued by the Office of the Deputy State Tax Commissioner, Mehsana, calling upon the writ applicant to show-cause as to why the goods and the conveyance should not be confiscated for the alleged breach of the provisions of the Act and the Rules. Prima facie, it appears that the goods were being transported without any valid documents.....

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....in the return of the month June, 2019. The supplier has not filed return for the month of July and August, 2019. This also indicates the intension to evade payment of tax. Further, the recipient has not declared any additional place with registration details. Therefore, the question of stock also arises. (c) The search conducted at the premises of recipient at Jamnagar, Gujarat where no such per....