2021 (2) TMI 241

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....ice Not Recd Back ORAL ORDER (PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA) 1. We have heard Mr.Uchit Sheth, the learned counsel appearing for the writ applicant and Mr. Chintan Dave, the learned AGP appearing for the State respondents. 2. On the last date of hearing, we had requested Mr.Chintan Dave to take appropriate instructions in this matter and assist us as regards the exact natur....

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....also noticed and in such circumstances, the goods and the vehicle came to be ultimately detained. According to him, the investigation is in progress. 3. On the other hand, Mr. Sheth, the learned counsel appearing for the writ applicant would submit that his client had generated the invoice and the E-way bill for the movement of the goods, however, inadvertently, the writ applicant mentioned the....

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....We expect the writ applicant to participate and cooperate in the investigation initiated by the respondents. However, with a view to balance the equities, we intend to pass an interim order releasing the goods and the vehicle upon the writ applicant making deposit of the amount towards the tax and penalty i.e. Rs. 2,28,332/. Accordingly, we direct the respondent No.2 to release the goods and the v....