2021 (2) TMI 238

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..... kh For the Respondent(s) : Notice Served ORAL ORDER (PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA) 1. By this writ-application under Article226 of the Constitution of India, the writ-applicant - a Proprietor of Proprietory Concern has prayed for the following reliefs:- 10(a) be pleased to issue a writ of mandamus or any other writ, order or direction under Article226 of the Constitution of Ind .....

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..... ing into the validity and legality thereof direct respondent no.4 to adjudicate the matter within a time frame of one week from the date of hearing of the above petition and orders thereof. (d) be pleased to issue a writ of mandamus or any other appropriate writ, order or direction ordering and directing the respondent no.3 & 4, to release the conveyance and goods subject to the petitioner provi .....

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..... der Section130 of the Act calling upon him to show-cause as to why the goods and conveyance should not be confiscated for the alleged contravention. One of the grounds for the issue of notice in Form GST MOV-10 is that the very same invoice and E-way bills were used multiple times to transport the goods. 3. Mr. Parikh, the learned counsel appearing for the writ-applicant pointed out that his clie .....

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