2022 (4) TMI 1294

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....ase of brass scrap from one M/s. Raj Khodal Metal, Jamnagar. The writ-applicant entered into a sale transaction of 2785 kgs. and 2590 kgs. respectively of brass scrap with M/s. Raj Khodal Metal, Jamnagar. Thus, the writ-applicant us the seller and M/s. Raj Khodal Metal, Jamnagar is the purchaser. Two consignments of the goods were dispatched to M/s. Raj Khodal Metal, Jamnagar in two trucks owned by the Jamnagar Transport company. Separate e-way bills were generated for the movement of the consignments. 3. On 08.04.2022, when the goods were in transit, both the conveyance came to be intercepted near Theba Chowkdi, Jamnagar by the State Tax Officer, Mobile Squad, Division-11 (ENF), Jamnagar. 4. The writ-applicant is here before this Court a....

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....M.S. Meghdoot Logistics Vs. Commercial Tax Officer; Writ Petition No.10832 of 2020; decided on 21.12.2020, wherein in Paragraph-29 of the judgment, the High Court has observed as under:- "29. In the light of the above discussion it is held that if after interception of conveyance with goods in transit and detention of the conveyance and seizure of the Goods with issuance of notice under section 129(3) of the Act, and when there is information about the intent to evade payment of tax, it is not open to the proper officer to treat the notice under section 129(3) of Act as having abated or truncate such proceedings and initiate proceedings under 130 of the Act for confiscation with the issuance of notice thereunder. The proper officer, who h....