2020 (6) TMI 415

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....Court may be pleased to issue a writ of certiorari or a writ in nature of certiorari or any other appropriate writ, order or direction quashing and setting aside detention order dated 12.03.2020 ion Form GST MOV-6 (annexed at Annexure A) and confiscation notice dated 12.03.2020 in Form GST MOV-10 (annexed at Annexure B). [b] This Hon'ble Court may be pleased to issue writ of mandamus or a writ in nature of mandamus or any other appropriate writ or order directing the learned Respondent authorities to forthwith release truck no.GJ-25-U-8721 along with the goods contained therein without directing any payment of tax and penalty and/or security and bond.   [C] Pending notice, admission and final hearing of this petition,....

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....2017 (for short, the Act) came to be passed determining the amount of tax and penalty to be paid by the writ applicant. Simultaneously, a notice was issued under Section 130 of the Act calling upon the writ applicant to show cause as to why the goods and conveyance should not be confiscated. Thereafter a final order came to be passed of confiscation of the goods and vehicle under Section 130 of the Act. As the final order of confiscation was passed without giving any opportunity of hearing to the writ applicant, the same came to be quashed by this Court and the matter was remanded to the authority to pass a fresh order after giving an opportunity of hearing to the writ applicant. 5. The matter as on date is at the stage of passing approp....

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....urther verification. E-Way bill not tendered for the goods in moment. Others (specify) Principal place of business does not exist of M/s. Maruti Trading Co. and Hari Om Trading Company as per spot visit report received by Dy. Commissioner (Enf.), Div.-9, and Dy. Commissioner (Enf.), Div.-10 Dealer has filed pending returns after the interception of the vehicle. Dealer received the goods from Kerala state and after receiving the goods in Gujarat state, he issued the invoices for outward supplies of Kerala state. There is no E-Way bill generation for outward supplies made to Kerala state. Dealer is getting inward supply from Kearla state, same is shown as outward supply to Kerala state. All the GSTIN are registered ....