2023 (1) TMI 1166

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....>Dated:- 11-11-2022<br>Writ Petition No. 24000 of 2022 - -<br>GST<br>Hon&#39;ble Shri Justice Vivek Rusia And Hon&#39;ble Shri Justice Amar Nath (Kesharwani) For the Petitioner : Shri Abhinav Dhanodkar, Learned Counsel For the Respondents : Shri Prasanna Prasad, Learned Counsel ORDER Heard on I.A. No.7745/2022 which is an application for amendment. Keeping the reasons mentioned in t....

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....riate government laboratory; and [iv] Any other relief, this Hon&#39;ble Court thinks fit in the facts and circumstances of the case be also granted to the petitioner. The facts of the case are as under:- 1. The petitioner is a partnership firm duly constituted under the provision of the Indian Partnership Act, 1932 and engaged in the business of transportation of goods. Respondent ....

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.... any relation with the goods found in the aforesaid five trucks. The drivers of the petitioners informed that the said vehicles are being used for transportation of Pan Masala without invoices. Accordingly, 10 trucks containing goods were seized vide panchnama dated 09/10.06.2020. [2] Vide panchanama dated 01.10.2020, 5 trucks were released in which nothing was found loaded, however, the remain....

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....titioner is challenging the search, seizure preparation and panchnama dated 09/10.06.2020 after period of 2 years especially when the investigation has been completed and show cause notice dated 04.12.2020 has been issued to the petitioner and 7 others. So far as the release of any goods or trucks is concerned, it is within the jurisdiction of adjudicating authority to consider the same. The adjud....