TMI Blog2021 (2) TMI 237X X X X Extracts X X X X X X X X Extracts X X X X ..... -application stands disposed of. - R/Special Civil Application No. 8003 of 2019 - - - Dated:- 22-1-2021 - Honourable Mr. Justice J.B. Pardiwala And Honourable Mr. Justice Ilesh J. Vora For the Petitioner(s) : Mr.D K. Puj For the Respondent(s) 1 : Mr Trupesh Kathiria, 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 directions in the nature of mandamus quashing and setting aside t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tification No.27/2017Central Tax dated 30.8.2017 issued by the Central Board of Excise and Customs, to point out that the same provides that notwithstanding anything contained in rule 138 of the Central Goods and Services Tax Rules, 2017, no e-way bill is required to be generated where the goods being transported are specified in the annexure. The attention of the court was invited to item No.62 of the annexure to point out that fennel and cumin are notified 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to 19th June, 2019. Direct service is permitted. 4. The plain reading of the order dated 09.05.2019 would indicate that the goods and the conveyance have been ordered to be released. The matter is at the stage of MOV-10. We expect the writ-applicant now to participate in the proceedings initiated by the authority for the purpose of confiscation of the goods and the vehicles. The writ-applicant shall file his reply and shall make his case good for the purpose of getting notice discharged in MOV-10. Ultimately, if the final order of confiscation is passed under Section130 of the Act, then the writ-applicant will have the remedy to file an appeal under Section107 of the Act. 5. With the above, this writ-application stands dispose ..... X X X X Extracts X X X X X X X X Extracts X X X X
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