2020 (2) TMI 493

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....eader(1) for the Respondent(s) No. 1 Notice Served By DS(5) for the Respondent(s) No. 2 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: "8(a) To quash and set aside the impugned notice issued by the Respondent No.2 dated 14.05.2019 u/s.130 of the Central Goods and Service....

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....by the learned advocates for the respective parties, by way of ad-interim measure, the respondents are directed to release the detained goods together with the conveyance, subject to the petitioner paying the tax and penalty as computed by the respondent authorities and also subject to filing a solemn undertaking before this court to the effect that the petitioner shall make good the deficit liabi....

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....and the conveyance and the goods have been released. It appears that later, a show-cause notice came to be issued under Section 130 of the Act calling upon the writ-applicant to show-cause why the goods and conveyance should not be confiscated. 4. As the matter is now at the stage of MOV-10, the writ-applicant shall appear before the authority and file an appropriate reply to make good his case t....