2020 (3) TMI 559

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....NT PLEADER/PP(99) for the Respondent(s) No. 1 MR ANKIT SHAH(6371) for the Respondent(s) No. 4 NOTICE SERVED(4) for the Respondent(s) No. 2,3 ORAL ORDER (PER : MR. J.B.PARDIWALA) 1. By this writ-application under Article 226 of the Constitution of India the writ-applicants have prayed for the following reliefs : "(a) Certiorari quashing the Mov-10 (Notice for confiscation da....

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....es Tax Act, 2017 (hereinafter referred to as 'the CGST Act') and other statutes to submit that the same is totally silent as regards the discrepancy noticed after the physical verification of the goods and conveyance. Referring to the notice issued under section 130 of the CGST Act in Form GST MOV-10, it was pointed out that the grounds set out therein have got nothing to do with the goods....

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....aving regard to the submissions advanced by the learned advocate for the petitioners, issue Notice, returnable on 20th December 2019. Direct service is permitted today. The petitioners are permitted to serve the respondents directly through Speed-post at their own cost." 3. It appears from the materials on record that the writ-applicant No.1 is the owner of the goods (Arecanut). On the other ha....

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....ovisional release of the goods and the conveyance. If such application is filed, the authority concerned shall immediately look into the same and pass an appropriate order within one week from the date of receipt of such application. 5. So far as, the challenge to the form GST MOV-10 is concerned, the writ-applicant shall file an appropriate reply and make good his case that the notice in the f....