2020 (10) TMI 1215

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....IWALA Appearance: MR. RAJ S TANNA(10010) for the Petitioner(s) No. 1 for the Respondent(s) No. 1,2   ORAL ORDER (PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA) 1. Rule returnable forthwith. Mr. Chintan Dave, the learned AGP waives service of notice of rule for and on behalf of the respondents. 2. By this writ application under Article 226 of the Constitution of India, the wr....

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....osal of this petition, the respondent No.2 may be directed to forthwith release the detailed/seized goods along with truck No.RJ-19-GF-9433 in terms of payment of appropriate Tax, Penalty & fine already made (Annexed at Annexure-J) in purported exercise of powers under section 129 & 130 of the GST Act, 2017; (E) Ex parte ad interim relief in terms of prayer D may kindly be granted; ....

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.... (ii) Prima facie the documents tendered are found to be defective. (iii) The genuineness of the goods in transit (its quantity etc) and/or tendered documents requires further verification. (iv) E-way bill not tendered for the goods in movement. (v) Others (Specify)" 5. The above led to passing an order in Form GST MOV-10 dated 25th July, 2020. Thus, a show-cause....

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....mirgadh dated 25th July, 2020. 8. In the result, this appeal succeeds and is hereby allowed. The impugned order of confiscation issued in Form GST MOV-11 dated 25th July, 2020 is hereby quashed and set aside. The matter is remitted to the authority concerned for giving an opportunity of hearing to the writ applicant. 9. The authority concerned shall issue a fresh notice of hearing to the wri....