TMI Blog2020 (3) TMI 357X X X X Extracts X X X X X X X X Extracts X X X X ..... 129 or Rule 140. In my view, it is in the domain of the adjudicating authority. Since the goods are already lying seized with effect from 27.02.2020, the goods can be released on furnishing of Bank guarantee for the full amount as per provision of Section 129 of CGST Act, 2017 - the writ petition with a direction to the adjudicating authority to adjudicate the matter with regard to the goods being in compliance with the provisions of the Act or otherwise as expeditiously as possible. - WP(C).No.6350 of 2020(P) - - - Dated:- 4-3-2020 - Mr. Justice Amit Rawal For the Petitioner : Smt. K. Latha, Smt. Jessy Manuel For the Respondent : Dr Thushara James GP JUDGMENT Petitioner is a Private Limited company regis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arned counsel appearing for the State opposes the aforementioned contention on the premise that it is not a case of pure and simple application of Rule 138(A) as the pith and substance of the averments as well as the works contract leaves no manner of doubt that for the purpose of work contract, delivery challan is not sufficient for compliance of the provisions of the Act, 2017. In this regard, reliance has been relplaced to Rule 55 and Schedule II of the Act, 2017. She also referred to the provisions of definition of works contract defined under Section 2(119) of Act, 2017. For the purpose of interim relief, attention of this Court have been drawn to the provisions of Section 129(1)(b) and 129(1)(c) as well as Rule 140 of Act, 2017. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... THE TRUE COPY OF THE SERVICE ORDER NO.OIL/3157/18-19/W0/02/0063 DATED 14.2.2019 ALONG WITH CONNECTED DETAILS OF WORKS CONTRACT AGREEMENT ENTERED BY THE PETITIONER COMPANY WITH M/S OFFSHORE INFRASTRUCTURE LIMITED,27,UDYOG KSHETRA,MULUND GOREGON LINK ROAD,MULUND(W)MUMBAI 4000080. EXHIBIT P2 THE TRUE COPY OF THE DELIVERY CHALLANS NO.SECPLC19-20/606,DATED 22.02.2020 ISSUED BY THE PETITIONER EXHIBIT P2A THE TRUE COPY OF THE DELIVERY CHALLAN SECPLC19-20/607,DATZED 22.02.2020 ISSUED BY THE PETITIONER EXHIBIT P2B THE TRUE COPY OF THE DELIVERY CHALLAN SECPLC19-20/608,ALL DATED 22.02.2020 ISSUE ..... X X X X Extracts X X X X X X X X Extracts X X X X
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