TMI Blog2020 (6) TMI 383X X X X Extracts X X X X X X X X Extracts X X X X ..... icant to deposit an amount of ₹ 10,00,000/- with the concerned authority towards tax and penalty. To secure the interest of the State, we also direct the writ applicant to furnish Bank Guarantee of ₹ 7,00,000/- that is the value of the goods. On deposit of the amount of ₹ 10,00,000/- and furnishing of a Bank Guarantee to the tune of ₹ 7,00,000/- of a nationalized bank, the authority concerned shall release the goods and the vehicle at the earliest. Application disposed off. - R/SPECIAL CIVIL APPLICATION NO. 7395 of 2020 - - - Dated:- 15-6-2020 - HONOURABLE THE CHIEF JUSTICE MR. VIKRAM NATH AND HONOURABLE MR. JUSTICE J.B. PARDIWALA Appearance: MR.PARTH CONTRACTOR(7150) for the Petitioner(s) No. 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... V-10 (hereinafter referred to as the Notice ) purportedly under Section 130 of the CGST Act and the Gujarat Goods and Service Tax Act, 2017 (hereinafter referred to as GGST Act ), as being wholly illegal, erroneous and without the authority of law. 3. The writ applicant purchased around 17500 units of the Shankar Brand Unmanufactured Tobacco from the Shiv Shankar Tobacco Private Limited situated at Santej, Kalol. The goods were to be transported and delivered at the premises of the writ applicant by road through vehicle No.GJ-02-XX-1706. The vehicle is of the ownership of a company by name Paresh Transport. 4. It is the case of the writ applicant that the original vehicle bearing Registration No.GJ-02-XX-1706 entered one Vantada ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tractor, the learned counsel appearing for the writ applicant submitted that there is no good reason for the authority to issue a show cause notice under Section 130 of the Act. According to Mr.Contractor, no case is made out for confiscation. Mr.Contractor seeks to rely on a decision of this Court in the case of Synergy Fertichem P. Ltd. vs. State of Gujarat, reported in 2020 (33) GSTL 513 (Guj.). 10. Mr.Contractor prays that the impugned notice issued under Section 130 of the Act may be quashed and set aside and the goods and the conveyance shall be ordered to be released upon payment of the tax and penalty. 11. On the other hand, this writ application has been vehemently opposed by Ms.Manisha Lavkumar Shah, the learned Governme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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