2020 (6) TMI 380

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....ouse under the provisions of Central Goods and Service Tax Act, 2017 and Gujarat State Goods and Service Tax Act, 2017 (hereinafter referred to as 'the GST Act'). 2. What has aggrieved the present petitioner is the showcause notice issued on 01.06.2020 under Section 129 (3) of the CGST Act/SGST Act and the detention order issued dated 01.06.2020 under Section 129(1) of the CGST Act/SGST Act, 2017, by the respondent no.3. 3. It is the say of the petitioner that it applied for single registration number under the CGST Act having the principal place of business as his warehouse at Vadodara and additional place of business as his factory which is located at Ahmedabad in the registered certificate. 4. The petitioner has averred before this Co....

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....88/- (Rupees Fourteen Lakh Fifty-Three Thousand Seven Hundred Eighty-Eight Only) and also have shown readiness to appear before the concerned authority for hearing of the show-cause notice on the scheduled date i.e. on 16.06.2020. They have also made a request for release of the goods, more particularly, emphasizing on the fact that due to lockdown, the production could not be carried on and there is an urgent requirement of the flavor for the production of the tooth pastes which come under one of the necessaries. 7. Issue Notice returnable on 26.06.2020. Learned AGP Mr. Sharma waives service of notice for and on behalf of the respondent no.1. Learned AGP also has argued that his submissions on alternative remedy available be kept open of ....