2019 (8) TMI 175

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... larger issue whether the authority concerned can straightaway invoke Section 130 of the Act, without taking recourse to Section 129 of the Act. However, during the pendency of this writ-application, the writ applicant is entitled to an interim order. The writ-applicant has deposited an amount of ₹ 2,33,154/- towards the tax liability and penalty - the respondent no.2 is directed to forth .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... applicant is a proprietary concern engaged in the business of metal scrap. The writ-applicant is duly registered in the State of Gujarat under the provisions of the GST Act. The writapplicant had placed an order for metal scrap with one M/s Bhavya Steels based at Thane, State of Maharshtra. While the goods were in transit, the vehicle came to be intercepted. The vehicle, as well as the goods, came .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X