2021 (2) TMI 627

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....MR. JUSTICE J.B.PARDIWALA 1 Pursuant to our order dated 28th January 2021, an affidavit-in-reply has been filed by the respondent No.2 stating as under: "1. During the course of hearing of the present writ petition this Hon'ble Court vide order dated 28/01/2021 was pleased to direct the respondent authorities to record appropriate statement of the responsible officer of M/s. M.M. Enterprise....

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....e of the brokers did surface in the course of the inquiry, yet the broker seems to have kept his mobile switched off. 3 The argument of Mr. Sheth is that he is the seller of the goods. He has generated the E-way bill, ultimately, he will have to show the transaction in the assessment proceeding as E-way bill has been generated. 4 On the other hand, the argument of Mr. Dave is that as M/s. M. M. ....