2022 (4) TMI 508

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....TITIONER ADVANCE COPY SERVED TO GOVERNMENT PLEADER/PP FOR THE RESPONDENT ORDER PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA 1 We heard Mr. Tushar Hemani, the learned Senior Counsel assisted by Mr. Kuntal Parikh, the learned advocate appearing for the writ applicants. 2 The subject matter of challenge is to the legality and validity of the proceedings initiated by the respondent No.2 i....

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....ra enterprise (GSTIN 27GUDPM4167F1ZF) obtained by fraudulent documents. 4. M/S Astra enterprise showed its 100% Purchases of Rs. 21.53 Cr. From M/s Naveen Enterprise (GSTN-24BBHPH5100B1Z) Surat, Gujarat. By Verification Registration Record and Spot Visit of Business Place, The Firm M/s Naveen Enterprise found Bogus. 5. Considering above facts, it is established that all these fir....

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....ed in the Form GST MOV - 10, are accepted as true, still it is not a case wherein Section 130 of the Act could have been invoked. These discrepancies are of such a nature that they can be gone into at the time of final adjudication. He would submit that today, the detention of the goods and the conveyance is without any lawful authority. 5 Mr. Hemani would submit that his clients are ready and ....