2021 (3) TMI 372

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....ERVED BY DS(5) FOR THE RESPONDENT(S) NO. 1,2 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 certiorari or a writ in nature of certiorari or any other appropriate writ or order quashing and setting a....

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....er RJ­09GA­6703 along with the goods contained therein and further proceedings pursuant to the impugned confiscation notice (annexed at Annexure B) may pleased be stayed. E. Ex parte ad interim relief in terms of prayer D may kindly be granted. F. Such further relief(s) as deemed fit in the facts and circumstances of the case may kindly be granted in the interest of justice for which....

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....able supply is provided by a person dealing in buying and selling of second hand goods i.e., used goods as such or after such minor processing which does not change the nature of the goods and where no input tax credit has been availed on the purchase of such goods, the value of supply shall be the difference between the selling price and the purchase price and where the value of such supply is ne....

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....ner filing an undertaking that in case if, ultimately, it does not succeed in the proceedings, it shall deposit the balance amount payable, as may be computed by the respondent authorities, which shall be without prejudice to the right of the petitioner to challenge any adverse order that may be passed. Direct service is permitted." 3 We have heard Mr. Uchit Sheth, the learned counsel appearing ....