9911796707
TMI Blog2019 (10) TMI 34X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice of notice of rule on behalf of the respondents. 3. Having regard to the controversy involved in the present case, which lies in a very narrow compass and with the consent of the learned advocates for the respective parties, the matter is taken up for final hearing. 4. By this petition under Article 226 of the Constitution of India, the petitioner seeks a direction to the respondents to forthwith release the Truck No. MP09KD9851 along with the goods contained therein. However, in the light of the averments made in the affidavit-in-reply filed on behalf of the respondents, the learned advocate for the petitioner has restricted his prayer to the release of goods, being in the nature of packing materials / aluminum foil, which has be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... driver was awaiting instructions regarding further transportation, the respondent No.2, State Tax Officer (1), Mobile Squad, Division1, Ahmedabad detained the goods under section 129 of the CGST Act on the ground that the genuineness of the goods in transit required verification. The statement of the driver was taken in the prescribed format and the same was duly signed by the driver. 6. It appears that one of the grounds mentioned in the order was that the driver or the authorized person was not present, even though the driver had signed the statement at the time of detention. The petitioner orally requested the respondent authorities to release the goods since they were accompanied by eway bill and tax invoice, however, the respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Pradesh, as M/s. Alfa Enterprises has denied purchasing the said goods. The authorities do not dispute the fact that qua the aluminum foils, the conveyance possessed the mandatory documents. It is further stated that the court may not entertain the present petition qua both the conveyance as well as the goods being pan masala and that the authorities be permitted to proceed further in respect of the same. 11. Since the present petition is filed only to release the goods being packing materials/aluminum foils, in the light of the averments made in the affidavit-in-reply filed on behalf of the respondents, wherein they do not object to the release of the goods in question, the petition deserves to be allowed. 12. For the foregoing reason ..... X X X X Extracts X X X X X X X X Extracts X X X X
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