2024 (11) TMI 577

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.... Though the petition is listed today for preliminary hearing, with the consent of learned counsel for the respective parties, it is heard finally. 3. The captioned Writ Petition is filed seeking a Writ of Certiorari to quash the show cause notice in FORM GST MOV-07 dated: 20-2-2024 issued by the Assistant Commissioner of Commercial Taxes (Enforcement), Bidar - third respondent vide Annexure-G. 4. The brief facts are these: The petitioner Chelaram S/o.Dargaram.G is the Proprietor of M/s.New Basveshwar Traders, Shop No. 1-4-2012, Subhash Chowk, Near Railway Gate, Bhalki, Taluka Bhalki, District Bidar vide GSTIN: 29AUEPC1708P1ZG. It is said that one Dattatrya S/o.Kashinath Rao is Driver cum owner of the goods vehicle bearing Registration No....

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....Writ Petition on several grounds as set-out in the Memorandum of Writ Petition. 5. Learned counsel for the petitioner and AAG for the respondents have urged several contentions. Sri. Sudhir Singh R. Vijapur., learned counsel for the petitioner in presenting his arguments strenuously urged that the petitioner is the owner of the goods and he has already submitted necessary documents for verification before the third respondent. He argued by saying that the petitioner is ready to pay applicable tax and penalty as per Section 129(1)(a) of the CGST Act, 2017. Hence, he submits that there is no inconvenient for the third respondent to release the seized goods and the vehicle. By way of reply to this contention, learned AAG submits that the As....