2020 (3) TMI 559

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.... 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 dated 23.09.2019 (Annexure D to the writ petition) (b) C....

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....bmit 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 which were in transit. It was submitted that there is no allegation as regards any contraven....

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....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 hand, the writ-applicant No.2 is the owner of the vehicle. The writ-applicant No.1 is a registered deale....