2024 (1) TMI 1173

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....the petitioner has prayed for the following reliefs: "A) To issue a Writ of Mandamus or any other writ, order or direction to the Respondents to release the remaining goods amounting to about 50 MTs, purchased against invoice No. PARC/IGST/072-2023-24 dated 01.11.2023 (Annexure-D) from M/s. Parc Impex Solution Pvt. Ltd., Maharashtra; and/or B) To issue a Writ of Mandamus or any other writ, order or direction to the Respondents to release the goods amounting to 250 MTs, purchased against invoice bearing No. PARC/ IGST/073-2023-24 dated 03.11.2023 (Annexure-EE) from M/s. Parc Impex Solution Pvt. Ltd., Maharashtra; C) To pass any other and further orders as may be deemed fit and proper. D) To provide for the....

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....the 250 MTs that was purchased by the Petitioner from M/s. Parc Impex Solution Pvt. Ltd., against invoice bearing No. PARC/IGST/072-2023-24 dated 01.11.2023, the Petitioner had sold and supplied 200.89 MTs to various parties. That however, with regard to about 50 MTs which the Petitioner had sold to M/s. Ambalal Dattaram (25 MTs), M/s. Vikram Industries (25 MTs), the delivery order has been issued and even payment had been received, however, the said buyers on that date could not lift the said consignment and later due to directions of the DRI, M/s. Deepak Estates Agency did not allow the lifting of the said consignment and hence, neither taxable invoice nor e-way bill could be generated. That the delivery order bearing No /23-24/IGST/398 d....

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....en issued to Shri Animesh Dey, director of Petitioner company to record the statement and supply documents. That the documents which had been directed to be provided, were purchase invoices for the goods purchased by the firm for FY 2023-24, sale invoices, e-way bills etc. That the director of the Petitioner company by letter dated 22.12.2023 informed that since he had undergone an open-heart surgery and he was not in a position to travel and the numerous documents that had been asked, would be supplied. 4.11 That further summons had been issued to Ms. Anamika Devi to appear for 22.12.2023 and even this was replied by letter dated 22.12.2023 as Ms. Anamika Devi was suffering from dengue infection hence, she was not in a position to trave....