TMI Blog2020 (2) TMI 431X X X X Extracts X X X X X X X X Extracts X X X X ..... equisite amount has been paid by the writ-applicant and the conveyance and the goods have been released. It appears that later, a show-cause notice came to be issued under Section 130 of the Act calling upon the writ-applicant to show-cause why the goods and conveyance should not be confiscated. As the matter is now at the stage of MOV-10, the writ-applicant shall appear before the authority an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent no.2 under Section 129(1) of the GST Act of the goods and conveyance bearing Truck No.GJ-27-X-3908 at Bakrol Chowkdi at about 10:45 a.m. on 19.05.2019 as well as the notice dated 21.05.2019 issued by the respondent no.2 for confiscation of goods or conveyances and levy of penalty under Section 130 of the GST Act as the said actions of the respondent no.2 are absolutely illegal, unlawful ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r submitted that the goods together with the conveyance having registration No.GJ-27-X-3908 were detained by the respondent no.2 at Bakrol Chowkdi at about 10:45 a.m., on the ground of e-way bill having not been tendered for the goods in the vehicle. Mr. Dave learned advocate further submitted that immediately after the receipt of the notice in Form GST-MOV-10, the petitioner has made payment of & ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ondents are directed to release the detained goods together with conveyance Truck No.GJ-27-X-3908. Pertinently, the petitioner has already made the payment of tax and penalty as computed by the respondents on, 21.05.2019. The petitioner is directed that it shall file an undertaking before this Court to the effect that the petitioner shall make good the deficit liability, if any, as may be determin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the conveyance and the goods have been released. It appears that later, a show-cause notice came to be issued under Section 130 of the Act calling upon the writ-applicant to show-cause why the goods and conveyance should not be confiscated. 4. As the matter is now at the stage of MOV-10, the writ-applicant shall appear before the authority and file an appropriate reply to make good his case th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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