2020 (12) TMI 892

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....eth ORAL ORDER (PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA) 1. By this writ application under Article 226 of the Constitution of India, the writ applicant has prayed for the following reliefs; "(A) This Hon'ble Court may be pleased to issue a writ of mandamus or writ in the nature of mandamus or any other appropriate writ, order or direction quashing and setting aside impugne....

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....rthwith provisionally release the truck number GJ-05-BZ-6691 along with goods contained therein under Section 67(6) of the GST Act. (E) Pending notice, admission and final hearing of the petition, this Hon'ble Court may be pleased to direct the Respondents to forthwith release the truck number GJ-05-BZ-6691 along with goods contained therein and further proceedings pursuant to impugne....

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....the on-line bills for such movement of the goods. It is expected by the writ applicant that in inadvertently it fails to mention the place of dispatch at Maharashtra in the E-way bill. 3. While the goods were in transit, the Checking Squad of the GST intercepted the vehicle and, thereafter, passed an order of detention dated 28.11.2020 in Form GST MOV-6 under Section 129 of the GST Act. As the ....

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....dity of the very same action of issuing notice in Form GST MOV-10 under Section 130 of the Act on manifold grounds. However, we are of the view that we should not interfere at this point of time with the adjudication undertaken pursuant to the notice in Form GST MOV-10. Ultimately, if final order of confiscation is passed under Section 130, it shall be open for the writ applicant to avail appropri....