TMI Blog2020 (1) TMI 336X X X X Extracts X X X X X X X X Extracts X X X X ..... purpose of getting such notice discharged. Application disposed off. - R/SPECIAL CIVIL APPLICATION NO. 21615 of 2019 R/SPECIAL CIVIL APPLICATION NO. 21616 of 2019 R/SPECIAL CIVIL APPLICATION NO. 21617 of 2019 - - - Dated:- 6-1-2020 - HONOURABLE MR. JUSTICE J. B. PARDIWALA And HONOURABLE MR. JUSTICE BHARGAV D. KARIA MR BHARAT T RAO FOR THE PETITIONER MR CHINTAN DAVE, AGP FOR THE RESPONDENT ORDER ( Per : Honourable Mr. Justice J. B. Pardiwala ) 1. Since the issues raised in all the Writ Applications are the same, they were heard analogously and are being disposed of by this common order. 2. For the sake of convenience, the Special Civil Application No.21615 of 2019 i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... its office at Hyderabad being M/s. Dhanush Exim having address at 5-13 D, Chandanagar, Serillingampally Ranga Reddy, Hyderabad. The said firm is duly registered with G.S.T.Authorities vide GSTIN No.36BB1PG9640C1ZJ. The said firm wanted vitrified tiles of 600mm x 600mm. On receipt of the order from M/s.Dhanush Exim, petitioner started procuring the material. Petitioner got desired material from M/s.Pragati Exports having office at Paddhari. M/s.Pragati Exports is engaged in the business of procuring wholesale material of vetrified tiles from manufacturers. The petitioner placing order on M/s.Pragati Export, the supplier M/s.Pragati Exports on 3.11.2019 issued Tax Invoice by procuring material of 600mm x 600mm vitrified tiles and it was load ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... verything has been found O.K. 4.5. Thereafter, the respondent No.2 issued FORM GST MOV-06 on 08.11.2019 at 4.45p.m. And notice under Sec.129 of the Act that prima facie documents tendered are found to be defective. 4.6. In the present case nothing has been found in contravention of the provisions of the Act. Everything has been found O.K. and only objection of the officer is that prima facie documents tendered are found to be defective and for that purpose vehicle cannot be detained because everything can be verified online. Therefore officer has acted against the provisions of law. Form GST MOV- 10 has been issued by the respondent No.2 on 20.11.2019 and it has been given to the driver of the truck who is in charge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ropriate detailed reply to the same, for the purpose of getting such notice discharged. 8. For this purpose, the writ applicant may rely upon the decision of this Court, rendered in the case of Synergy (Supra). At this point of time, we would not like to exercise our extraordinary jurisdiction under Article 226 of the Constitution of India. We direct the concerned authority to pass appropriate order, so far as the notice of confiscation is concerned, within a period of 15 days from today. 9. It would be open for the writ applicant to file its reply, if any, at the earliest. Thereafter, the concerned authority shall look into the same and take an appropriate decision, keeping in mind the principles as explained by this Co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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