TMI Blog2019 (10) TMI 33X X X X Extracts X X X X X X X X Extracts X X X X ..... epairs - HELD THAT:- The old and used Winch Machine was being transported from the premises of Yadav Trading Co. where it had been sent for repairs and was being transported back to Nirma Ltd., there is substance in the submissions made by the learned advocate for the petitioner that at best, the petitioner would be liable to pay fine of ₹ 10,000/- as contemplated under clause (xiv) of secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ely, the dealer from whom the machinery has been purchased for the purpose of repairs on 20.8.2019. 2. It was submitted that a gate pass had been issued by Nirma Ltd. with regard to removal of the Winch Machine from its premises. However, when the machine in question was being transported back to the premises of Nirma Ltd., the vehicle in question being GJ-04-V-4335 was intercepted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the premises of Nirma Ltd. for job-work and that no goods or services were leviable to tax in respect thereof. 4. Reference was made to the provisions of section 122 of the GGST Act, 2017 and more particularly, clause (xiv) thereof to submit that the same provides that where a taxable person who transports any taxable goods without the cover of documents as may be specified in thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner would be liable to pay fine of ₹ 10,000/- as contemplated under clause (xiv) of section 122 of the GGST Act, 2017. 6. Under the circumstances, issue notice, returnable on 17.10.2019. By way ad-interim relief, the respondents are directed to forthwith release Truck No.GJ-04-V-4335 along with the goods contained therein subject to the petitioner depositing a sum of &# ..... X X X X Extracts X X X X X X X X Extracts X X X X
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