9911796707
TMI Blog2020 (2) TMI 339X X X X Extracts X X X X X X X X Extracts X X X X ..... e Respondent(s) No. 1 DS AFF. Not Filed (R)(71) for the Respondent(s) No. 2,3 ORAL ORDER (PER : MR. BHARGAV D. KARIA) 1. By this petition, under Articles 226 and 227 of the Constitution of India, the petitioner has prayed for the following reliefs: "(A) This Hon'ble Court will be pleased to admit and allow this petition; (B) Be pleased to issue a writ of mandamus or a writ in the nature of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has passed the following order: "1. Heard Mr. Varis Isani, learned advocate for the petitioner and Mr. Soaham Joshi, learned Assistant Government Pleader for the respondents. 2. In this case when the conveyance in question was apprehended it was carrying goods under 31 bills and lorry receipts, out of which in case of 22 bill and lorry receipts the goods were released immediately; in case of n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een filed before the police in respect of such offence. No steps have been taken against the said Mahendrabhai under section 122(xxii) of the Central Goods and Services Tax Act, 2017/Gujarat Goods and Services Tax Act, 2017. 3. Admittedly the goods were being transported under an invoice and e-way bill bearing a valid GSTN. It appears that such GSTN has been given without proper inquiry as conte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... functorily passed the impugned order confiscating the conveyance of the petitioner. 5. In the aforesaid premises the petitioner has made out a strong prima facie case for grant of interim relief. Under the circumstances, Issue Rule returnable on 19th June, 2019. By way of interim relief, the respondents are directed to forthwith release the conveyance being Truck No.GJ-01-BY-5326 of the petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mitting the matter, found that the impugned order dated 02.01.2019, passed under Section 130 of the State Goods and Services Tax Act, 2017 (for short 'the Act'), is without any reason and the same is passed without considering the objections raised by the petitioner. 6. In view of such fact, the impugned order, passed under Section 130 of the Act, is hereby quashed and set aside. However, we make ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
