2020 (1) TMI 1409

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....o. 935/ 2020. Hence, both these cases are inter-connected and so these matters are disposed of on the basis of a common judgment. W. P. (C.) No. 33511 of 2019 : 2. The prayers in the writ petition filed under article 226 of the Constitution of India are as follows : "(i) Issue a writ of certiorari or any other writ order or direction, quashing exhibit P1 notice of detention of goods and exhibit P2 notice for demand for security. (ii) . . . (iii) Issue a writ of mandamus or any other writ, order or direction directing the respondent to release the goods of the petitioner detained as exhibit P1 notice forthwith, on the petitioner executing a simple bond without sureties. (iv) Grant such other relief a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y) = Rs. 1,44,684), whereas in internal page 3 of exhibit P2 notice, the amount demanded is Rs. 2,58,364 (Rs. 1,29,182 (Central tax) + Rs. 1,29,182 (State tax) = Rs. 2,58,364). Further, it is pointed out that the figure shown in page 2 of exhibit P2 notice is under section 129(1)(a) of the GST and whereas the figure shown in page 3 of exhibit P2 is under section 129(1)(b) of the said Act and that the former is in respect of a scenario involving the owner and that the latter is in respect of involving a person other than owner and that only one of the two could be lawfully demanded in terms of the mandate contained in section 129(1)(c) of the GST Act and that to avoid any further condition, the petitioner is prepared to offer bank guarantee ....