2023 (5) TMI 643

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....OURABLE MR. JUSTICE N.V.ANJARIA Notice and notice as to interim relief was issued on 19.04.2023. Learned advocate Mr. Priyank Lodha appeared for the respondents. 1.1 Heard learned advocate Mr.Uchit Sheth for the petitioner and learned advocate for the respondents in respect of admission of petition and grant of interim relief or otherwise. 2. What is prayed in this petition is to set aside ord....

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....titioner which were in transit under Section 129 of the Act. It was submitted that the said Section begins with non obstante clause and it is a provision independent of Section 130. In that context, it was submitted that exercise of powers under Section 129 and thereafter switching over to Section 130 and passing order thereunder without availing the petitioner the benefits of release of the goods....

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....driver was Ahmedabad whereas in the invoice, different destination was indicated. It was submitted that thus, circumstances created doubt that even if the Court were to release the goods, stringent conditions may be imposed including obtaining undertaking from the petitioner that he will cooperate in adjudication of the case, which he will be facing. 6.2 In the facts and circumstances of the case....

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....disclose the address of the registered office of business. (v) In the undertaking, it will be mentioned that the petitioner shall cooperate in the adjudication of the proceedings. 6.3 The authorities have not assessed the tax, therefore, the condition about payment of tax is not reflected in the aforesaid conditions. 6.4 It is clarified that if the petitioner has already paid any amount toward....