TMI Blog2021 (2) TMI 237X X X X Extracts X X X X X X X X Extracts X X X X ..... athiria, AGP Advance Copy Served To Government Pleader/PP For the Respondent(s) 1,2 : Notice Served By DS ORAL ORDER (PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA) 1. By this writ-application under Article 226 of the Constitution of India, the writ-applicant has prayed for the following reliefs:- 10 (a) be pleased to issue a writ of mandamus or any other appropriate writ, order and/or directio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent no.2 to release the goods and conveyance in question forthwith on any term or condition as may be fixed by this Hon'ble Court; (c) be pleased to pass any other order or relief as may be deemed fit to the Hon'ble Court. 2. We need not delve much into the facts of this litigation as the two orders passed by a Coordinate Bench of this Court dated 26.04.2019 and 09.05.2019 respective ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tified thereunder, and hence, no e-way bill is required to be generated while transporting such goods. It was submitted that despite the aforesaid position, the goods and the conveyance of the petitioner have been detained on the ground that e-way bill has not been tendered and further notice for confiscation under section 130 of the Central Goods and Service Tax Act, 2017 read with other relevant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... make good the deficit liability, if any, as may be determined finally by the authorities for the goods as well as for the vehicle/s subject to the petitioner's right to challenge the same in accordance with law. For release of the goods and the vehicle/s, the petitioner shall also submit before the concerned authority proof of payment of above referred amounts and also a copy of the solemn undert ..... X X X X Extracts X X X X X X X X Extracts X X X X
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