TaxTMI 
TaxTMI 
2022 (3) TMI 1092
X X X X Extracts X X X X
X X X X Extracts X X X X
....N J TRIVEDI(8808) FOR THE PETITIONER(S) NO. 1 ADVANCE COPY SERVED TO GOVERNMENT PLEADER/PP FOR THE RESPONDENT(S) NO. 1 ORDER (PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA) 1. Since the issues raised in all the captioned writ-applications are the same, those were taken up for hearing analogously and are being disposed of by this common order. 2. The Special Civil Application No.4912 of 2022 is t....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nterim order in favour of the petitioner herein in terms of prayer clause 'A' and 'B' hereinabove; (D) pass any such other and/or further orders that may be thought just and proper, in the facts and circumstances of the present case. 4. It appears from the materials on record that the writ-applicant is a Company incorporated under the provisions of the Companies Act, 1956 [for s....
X X X X Extracts X X X X
X X X X Extracts X X X X
....oods were in transit, the same came to be detained on 15.02.2022 near Nurpura Gam. The statement of the driver of the vehicle in MOV-01 was recorded. The order for inspection of the goods and the vehicle was passed in MOV-02. The physical verification of the goods was also carried out. Ultimately, a notice in the Form GST MOV-10 came to be issued calling upon the writ-applicant to show-cause as to....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e Thousand Four Hundred Fifty Four only] only by a Challan dated 10.03.2022 towards penalty. This is 200% of the tax amount. The value of the goods appears to be approximately Rs. 9,00,000/- [Rupees Nine Lakh Only]. 10. Let the goods and the conveyance be released subject to the writ-applicant filing an appropriate undertaking in writing on oath to the satisfaction of the authority concerned and ....