TMI Blog2020 (9) TMI 827X X X X Extracts X X X X X X X X Extracts X X X X ..... o deposit an amount of ₹ 1,70,787/- towards tax and penalty with the authority concerned and also furnish a bank guarantee to the tune of ₹ 17,07,876/- of any Nationalized bank. On deposit of ₹ 1,70,787/- towards tax and penalty along with the bank guarantee of ₹ 17,07,876/- 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. 11067 of 2020 - - - Dated:- 10-9-2020 - Honourable The Chief Justice Mr. Vikram Nath And Honourable Mr. Justice J.B.Pardiwala For the Petitioner : Mr Varis V Isani For the Responde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pt made by the petitioner for avoidance of payment of tax. [E] Ex parte ad interim relief in terms of prayer may kindly be granted; [F] Such further relief(s) as deemed fit in the facts and circumstances of the case may kindly be granted in the interest of justice for which act of kindness your petitioner shall forever pray 2 The writ applicant is engaged in the business of aracanut, spices, etc. It appears from the materials on record that a consignment of aracanut was transported from Karnataka so as to reach to Ahmedabad. While the goods were in transit, on 13.08.2020 in the Vehicle No.TN-88-A- 5400, the same came to be intercepted by the mobile squad of the GST at the Songadh Check Post. It appears that at the time of sei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... here is nothing on record to indicate that the writ applicant committed breach of any of the provisions of the Act or the Rules. He would submit that the goods and the conveyance came to be detained in the month of August, 2020 and continues to be under detention as on date. He prays that the detention order dated 13.08.2020 in the Form GST MOV-6 and the confiscation notice dated 13.08.2020 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 Mr. Chintan Dave, the learned Assistant Government Pleader appearing for the State respondents. Mr. Dave submits that various irregularities were noticed by the au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rect the writ applicant to deposit an amount of ₹ 1,70,787/- towards tax and penalty with the authority concerned and also furnish a bank guarantee to the tune of ₹ 17,07,876/- 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 approximately ₹ 34,15,752/-. With a view to protect the interest of the writ applicant as well as the State, we direct the writ applicant to furnish bank guarantee equivalent to 50% of the value of the goods, which comes to ₹ 17,07,876/-. 10 On deposit of ₹ 1,70,787/- towards tax and penalty along with the bank guarantee of ₹ 17,07,876/- of any Nationalized bank, the authority ..... X X X X Extracts X X X X X X X X Extracts X X X X
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