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2020 (12) TMI 892

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..... an indefinite period of time. Mr. Sheth, the learned counsel appearing for the writ applicant submitted that his client would deposit an amount of ₹ 89,000/- towards the tax plus penalty plus interest, and upon deposit of such amount, the vehicle and the goods may be ordered to be released. The writ applicant is directed to deposit an amount of ₹ 89,000/- with the respondent No.2 and upon deposit of such amount, the respondent No.2 shall, at the earliest, release the vehicle and the goods. - R/Special Civil Application No. 15870 of 2020 - - - Dated:- 10-12-2020 - Honourable Mr. Justice J.B. Pardiwala And Honourable Mr. Justice Ilesh J. Vora For the Petitioner(s) : Uchit N Sheth ORAL ORDER (PER : HONOURABLE .....

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..... n and further proceedings pursuant to impugned classification notice dated 28.11.2020 (annexed at Annexure-A) may please be stayed; (F) Ex parte and interim relief in terms of prayer B may kindly be granted; (G) 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. It appears from the materials on record that the writ applicant is a proprietary concern and it received its order for purchase of yarn from the customer located at U.P. The writ applicant has a sister concern by name M/s.Guru Fibres in the State of Maharashtra. The writ applicant asked its sister concern to deliver the goods a .....

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..... tion undertaken pursuant to the notice in Form GST MOV-10. Ultimately, if final order of confiscation is passed under Section 130, it shall be open for the writ applicant to avail appropriate legal remedy available to him. However, we are of the view that the goods and the vehicle should not be allowed to remain under detention for an indefinite period of time. Mr. Sheth, the learned counsel appearing for the writ applicant submitted that his client would deposit an amount of ₹ 89,000/- towards the tax plus penalty plus interest, and upon deposit of such amount, the vehicle and the goods may be ordered to be released. 8. On the other hand, Mr. Antani, the learned AGP, would submit that if the Court is permitting the authority to ad .....

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