2021 (12) TMI 1301

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....ondent(s) No. 1 ADVANCE COPY SERVED TO GOVERNMENT PLEADER/PP(99) for the Respondent(s) No. 2 ORAL ORDER (PER : HONOURABLE MS. JUSTICE SONIA GOKANI) 1. The petitioner is engaged in the business of Trading of Dry Areca Nut and is registered under the provision of Central Goods and Services Act, 2017 ('the CGST Act hereinafter) having office at Kerala. 2. The Consignee at Rajkot had pl....

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.... The reply to the show cause notice was on 06.08.2021 and the order of confiscation of goods conveyance and demand of fine and penalty have been imposed on 11.08.2021. 5. Prayers sought for are as follow: "12... (A) Your Lordships may be pleased to admit and allow this petition; (B) Your Lordships may be pleased to issue a writ of Mandamus or any other appropriate wri....

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....conveyance i.e. Truck bearing Registration No. KA-01-AE4259 without payment of tax and penalty in the interest of justice on appropriate terms and conditions; (F) Pending admission, hearing and final disposal of this petition, Your Lordships may be pleased to direct the respondents to release the goods (Areca nut) without payment of tax and penalty in the interest of justice; (G)....