TMI Blog2019 (9) TMI 1280X X X X Extracts X X X X X X X X Extracts X X X X ..... panied by a valid invoice and e-way bill is without authority of law - HELD THAT:- Issue Notice returnable on 30th September, 2019. - R/SPECIAL CIVIL APPLICATION NO. 16555 of 2019 - - - Dated:- 27-9-2019 - MS HARSHA DEVANI AND MS SANGEETA K. VISHEN, JJ. For The Petitioner (s) : MR UCHIT N SHETH (7336) For The Respondent (s) : ADVANCE COPY SERVED TO GOV ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sit and/or tendered documents require verification; and that the driver as well as any other authorised persons are not present. It was submitted that when the Form GST MOV-01 specifically records the statement of the driver, it is difficult to comprehend as to how in the detention order, the said Officer has stated that the driver as well as the authorised person is not present. It was also submi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The attention of the court was also drawn to an order of seizure dated 28.8.2019 at the premises of the recipient, to submit that even the respondents are aware of the fact that the recipient does exist. It was submitted that, therefore, the detention of the goods of the petitioner which were being transported duly in accordance with law and were accompanied by a valid invoice and e-way bill is wi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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