TMI Blog2019 (10) TMI 34X X X X Extracts X X X X X X X X Extracts X X X X ..... ax, penalty as well as redemption fine equal to the value of goods, as mentioned in the impugned notice, the petitioner has approached this court seeking release of the goods in question. 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. Petition allowed. - R/SPECIAL CIVIL APPLICATION NO. 16555 of 2019 - - - Dated:- 30-9-2019 - MS HARSHA DEVANI AND MS SANGEETA K. VISHEN, JJ. For The Petitioner (s) : MR UCHIT N SHETH (7336) For The Respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner is engaged in the business of manufacture and sale of packing materials. The petitioner regularly sells packing materials to a registered trader in the State of Gujarat by the name of M/s. Alfa Enterprises in the ordinary course of business. The petitioner had dispatched a truckload of packing materials for delivery to M/s. Alfa Enterprises in July 2019. The driver of the truck was given tax invoice as well as eway bill generated on the online portal and the driver was also carrying a transport receipt thereof. As the goods were nearing their destination, as mentioned in the eway bill, the concerned employee of the petitioner telephonically informed the customer that the goods were about to be delivered. However, to the surprise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 130 of the CGST Act for confiscation of the goods, wherein it was mentioned that the place of recipient did not exist. 7. Since the respondent No.2 is refusing to release the goods without payment of tax, penalty as well as redemption fine equal to the value of goods, as mentioned in the impugned notice, the petitioner has approached this court seeking release of the goods in question. 8. Heard Mr. Uchit Sheth, learned advocate for the petitioner and Ms. Maithili Mehta, learned Assistant Government Pleader for the respondents. 9. From paragraphs No. 10 and 11 of the Affidavit-in-reply filed on behalf of the respondents, it emerges that according to the respondents, in its statement, M/s. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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