2020 (2) TMI 1298

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....RDER (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. This Hon'ble Court may be pleased to issue a writ of mandamus, or any other appropriate writ, order and/or directions in the nature of mandamus quashing and setting aside the notice issued by the respondent No.2 dated 28.09.2019 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... deemed fit to the Hon'ble Court." 2. The Co-ordinate Bench of this Court, on 15th November, 2019, passed the following order: "1. Mr. Kavi Patel, learned advocate for Mr. D.K.Puj, learned advocate for the petitioner invited the attention of the court to Form GST-MOV-02 to submit that the vehicle in question together with the goods came to be detained by the respondent No.2 for the purpose of v....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d that thereafter, on the same ground an order has been passed under section 130 of the CGST Act confiscating the goods and the vehicle in question. 2. It was submitted that in the absence of any discrepancy in the documents and the goods, it is not permissible for the respondents to confiscate either the vehicle or the goods. 3. Having regard to the submissions advanced by the learned advocat....