2020 (1) TMI 1168

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....e Petitioner(s) No. 1 Mr. Chintan Dave, 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 appr....

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....tances of the case." 2. It appears from the materials on record that the show cause 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 fa....

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....cco. The supplier has filed NIL return for the month of April, May-2019 and claimed Rs. 1.37 Crore ITC 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....