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2020 (1) TMI 1085

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..... er is passed by the Authority, under Section 129(3) of the Act. The petition is disposed of with the direction that as and when the petitioner files reply to the notice, under Section 129(3) of the Act, the respondent- Authority may consider the same, after giving an opportunity of hearing to the petitioner, in consonance with Sub-Section 4 of Section 129 of the Act and pass an appropriate orde .....

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..... Resp.no.2 (Annex.A); (C) Your Lordship may be pleased to stay impugned order dtd.4.12.2019 passed by Resp.no.2 (Annex.A), pending hearing and final disposal of this petition; (D) Your Lordship may be pleased to direct the second respondent to release the vehicle bearing RTO Reg.no.GJ-11-Y-9199 along with the goods forthwith on the terms and conditions as may be deemed fit an .....

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..... pite the aforesaid position, the conveyance as well as the boxes, in respect of which both the Invoice and E-way bill are available, have not been released. 2. On a perusal of the Form GST MOV-07 annexed along with the petition, it appears that respondent No.2 has proposed tax and penalty on the goods, namely the boxes in respect of which Part-B of the E-way was not available. .....

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..... day, the learned counsel for the petitioner has submitted that the remaining 40 boxes have also been released by the Authority, on furnishing the security, as required by the Authority. 4. As it emerges from the record, after issuance of notice, under Section 129 of the Central Goods Services Tax Act, 2017 (for short the Act ), the petitioner has not filed any reply and therefore, no o .....

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