2021 (2) TMI 627

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.... RESPONDENT ORDER PER : HONOURABLE 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 ....

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....ar broker as it appears that although the name of one 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 oth....