TMI Blog2020 (6) TMI 415X X X X Extracts X X X X X X X X Extracts X X X X ..... ,000/- of any Nationalized bank. We are asking the writ applicant to furnish the bank guarantee keeping in mind the value of the goods. On deposit of ₹ 4,20,000/- towards tax and penalty along with the bank guarantee of ₹ 22,00,000/- of any Nationalized bank, the authority concerned shall release the goods and the vehicle at the earliest. The deposit of bank guarantee shall abide by the final outcome after adjudication - Application disposed off. - R/SPECIAL CIVIL APPLICATION NO. 7465 of 2020 - - - Dated:- 16-6-2020 - HONOURABLE THE CHIEF JUSTICE MR. VIKRAM NATH and HONOURABLE MR. JUSTICE J.B.PARDIWALA Appearance: MR VARIS V ISANI(3858) for the Petitioner(s) No. 1 for the Respondent(s) No. 2 MS MANISHA L SH ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... indly be granted in the interest of justice for which act of kindness your petitioner shall forever pray 2. The writ applicant is a sole proprietor of a proprietary firm running in the name of Mr. Manoj Kumar Kudathil Kunil. The proprietary firm is engaged in the business of aracanut, spices, etc. It appears from the materials on record that a consignment of aracanut was transported from Kerala so as to reach to Ahmedabad. While the goods were in transit, on 07.03.2020 in the Vehicle No.GJ-25-U-8721, the same came to be intercepted by the mobile squad of the GST at the Jambusar Padra Road, Vadodara. It appears that at the time of seizure and thereafter upon further inquiry many discrepancies were noticed by the authority as regards the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns of the Act or the Rules. He would submit that the goods and the conveyance came to be detained way back in the month of March, 2020 and continues to be under detention as on date. He prays that the detention order dated 12.02.2020 in the Form GST MOV-6 and the confiscation notice dated 12.03.2020 in the Form GST MOV-10 may be quashed and set aside and the goods and the conveyance may be ordered to be released. 7. On the other hand, this writ application has been vehemently opposed by Ms. Manisha L. Shah, the learned Government Pleader appearing for the State respondents. Ms. Shah submits that various irregularities were noticed by the authorities concerned at the time of seizure and detention of the goods and the conveyance. Ms. Shah ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s on record, we are of the view that we should not interfere at the stage of adjudication of the confiscation proceedings under Section 130 of the Act. The adjudication proceedings shall proceed in accordance with law. However, we are inclined to grant some relief to the writ applicant so as to protect the goods getting damaged, but at the same time keeping in mind the interest of the State also. We direct the writ applicant to deposit an amount of ₹ 4,20,000/- towards tax and penalty with the authority concerned and also furnish a bank guarantee to the tune of ₹ 22,00,000/- of any Nationalized bank. We are asking the writ applicant to furnish the bank guarantee keeping in mind the value of the goods. The value of the goods is a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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