2020 (3) TMI 68

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ER ( PER : HONOURABLE MR. JUSTICE 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 r....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed to pass any other order or relief as may be 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 b....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....of August, 2019 and September, 2019. It was submitted 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.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....8242. However, it is clarified that the petitioner shall cooperate with the respondent authorities and shall furnish the details of Crown Metals as well as other details as may be called for by the respondent authorities. S.O. To 23.01.2020. Direct service is permitted today." 4. It appears that the writ-applicant availed the benefits of the orders passed by the Co-ordinate Bench of th....