TaxTMI 
TaxTMI 
2020 (4) TMI 457
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.... By this writ-­application, the writ­applicants have prayed for the following relief(s):­ "8(A) Your Lordships may be pleased to admit this petition. (B) Your Lordships may be pleased to allow this petition. (C) Your Lordships may be pleased to issue writ of mandamus or any other appropriate writ directing the respondent no.1 to immediately release the transport vehicle (Truck No.TN­52­B 8335) along with the goods loaded in it and hand it over to the driver of the truck, from whose possession it was seized. (D) Your Lordships may be pleased to issue writ of mandamus or any other appropriate writ quashing and setting aside notice in Form GST MOV­-10 annexed at Annexure­D herein ....
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....rivedi, learned advocate for the petitioners inter alia submitted that initially the petitioners were called for hearing in respect of the notice under section 130 of the Central Goods and Services Tax Act, 2017 read with the relevant provision of the other statutes on 5.4.2019. The attention of the court was invited to Annexure­G to point out that the petitioners had filed their reply dated 4.4.2019 which was duly received by the authority on 5.4.2019. It was submitted that however, the concerned authority was not available on that date, and hence, the matter could not be heard. It was submitted that the petitioners were told that the hearing would take place on 8.4.2019, however, the impugned order has been passed on 5.4.2019 in breac....
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....ke place on 8.4.2019, however, the impugned order has been passed on 5.4.2019 in breach of the principles of natural justice. 2. Having regard to the submissions advanced by the learned advocate for the petitioners, Issue Notice and Notice as to interim relief, returnable on 15th April, 2019. On the returnable date, the respondents shall state as to on what date, an opportunity of hearing in connection with the notice under section 130 of the CGST Act was granted to the petitioners. Direct service is permitted today." 3.Heard Mr. D. K. Trivedi, learned advocate for the petitioner and Mr. Utkarsh Sharma, learned Assistant Government Pleader for the respondents. 4.A perusal of the original file of the conce....
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....he respondents shall release the detained goods as well as the conveyance, subject to each of the petitioners filing a solemn undertaking before this court to the effect that the petitioners shall make good the deficit liability, if any, as may be determined finally by the authorities for the goods as well as for the vehicle/s subject to the petitioners' right to challenge the same in accordance with law. For release of the goods and the vehicle/s, the petitioners shall also submit before the concerned authority proof of payment of above referred amounts and also a copy of the solemn undertaking filed in this court as well as documents, namely, PAN card and Aadhar card / Election card for identification of the petitioners and addresses ....