2019 (5) TMI 642

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ORDER (PER : HONOURABLE MS.JUSTICE HARSHA DEVANI) 1. Heard Mr. Varis Isani, learned advocate for the petitioner and Mr. Soaham Joshi, learned Assistant Government Pleader for the respondents. 2. In this case when the conveyance in question was apprehended it was carrying goods under 31 bills and lorry receipts, out of which in case of 22 bill and lorry receipts the goods were released immed .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s any complaint been filed before the police in respect of such offence. No steps have been taken against the said Mahendrabhai under section 122(xxii) of the Central Goods and Services Tax Act, 2017/Gujarat Goods and Services Tax Act, 2017. 3. Admittedly the goods were being transported under an invoice and e-way bill bearing a valid GSTN. It appears that such GSTN has been given without proper .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ioner and has perfunctorily passed the impugned order confiscating the conveyance of the petitioner. 5. In the aforesaid premises the petitioner has made out a strong prima facie case for grant of interim relief. Under the circumstances, Issue Rule returnable on 19th June, 2019. By way of interim relief, the respondents are directed to forthwith release the conveyance being Truck No.GJ-01-BY-532 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X