2020 (2) TMI 339

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....mit and allow this petition; (B) Be pleased to issue a writ of mandamus or a writ in the nature of mandamus or any other appropriate writ, order or direction, quashing and setting aside the impugned order passed by the respondent no.3 on 02/01/2019. (C) Pending admission and final disposal of the present petition, be pleased to direct the respondents to pass appropriate order, releasing the Truck No. GJ 01 BY 5326 detained on 02/01/2019 immediately without any direction of payment / security etc. (D) To issue a writ of Mandamus or any other writ order or direction, directing the State Government to pay damarge / detention charges of truck which is seized for more than two months without any fault on the part of th....

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....ahendrabhai under section 122(xxii) of the Central Goods and Services Tax Act, 2017/Gujarat Goods and Services Tax Act, 2017. 3. Admittedly the goods were being transported under an invoice and e-way bill bearing a valid GSTN. It appears that such GSTN has been given without proper inquiry as contemplated under the Act and the rules, which is on account of default on the part of the concerned authorities. However, it appears that instead of tracing out the real culprit, the respondents are seeking the easy way out by penalising the transporter who prima facie does not appear to have doubted the person who engaged it for transport of the goods as an invoice and e-way bill were produced by him, and recovering the tax, penalty and fin....