TMI Blog2019 (8) TMI 144X X X X Extracts X X X X X X X X Extracts X X X X ..... reted - Gujarat GST Act, 2017 - HELD THAT:- We propose to dispose of this writ application with a liberty to the writ applicant to make appropriate application under section 76(6) of the Act for the release of the goods so seized on the provisional basis upon execution of a bond and furnishing of a security. Application disposed off. - R/SPECIAL CIVIL APPLICATION NO. 11138 of 2019 - - - Dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner i.e. principal place of business of petitioner at the earliest on such terms and conditions as may be deemed fit and proper by this Hon'ble Court. 2.00. It appears from the materials on record that the writ applicant is engaged in the business of scrap. The writ applicant is carrying on business in the name and style of M/s. Metro Enterprise. The writ applicant is the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is opinion may be useful or relevant to any proceeding under the Act and if there is likelihood that the goods or any documents or books or things may be secreted to any place or have been secreted, then, proper officer may authorise in writing any other officer to search and seize or may himself search and seize such goods, documents or books or things. However, according to Mr.Majmudar, there wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion taken by authorised officer. 4.00. Having heard the learned counsel appearing for the parties and having gone through the materials on record, we propose to dispose of this writ application with a liberty to the writ applicant to make appropriate application under section 76(6) of the Act for the release of the goods so seized on the provisional basis upon execution of a bond ..... X X X X Extracts X X X X X X X X Extracts X X X X
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