TMI Blog2021 (3) TMI 536X X X X Extracts X X X X X X X X Extracts X X X X ..... pplication disposed off. - R/SPECIAL CIVIL APPLICATION NO. 15655 of 2019 - - - Dated:- 5-3-2021 - HONOURABLE MR. JUSTICE J.B.PARDIWALA AND HONOURABLE MR. JUSTICE ILESH J. VORA MR VARIS V ISANI FOR THE PETITIONER DS AFF.NOT FILED (N)(11) FOR THE RESPONDENT ORDER PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA 1 By this writ application under Article 226 of the Constitution ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... final hearing of this petition, this Hon'ble Court may be pleased to stay operation of the impugned detention / confiscation orders / notices (annexed at Annexure A./B) and this Hon'ble Court may be pleased to further direct the learned respondent authorities to forthwith release truck no.RJ-14-GK-0683 along with the goods contained therein. D. Ex parte ad interim relief in terms of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of goods, was carrying with him the documents and invoice as described under rule 138(A) of the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the rules ). Referring to provisions of section 129 of the CGST Act, it was submitted that the same do not contemplate detention of goods on any ground other than the grounds stated therein and that, undervaluation of an invoice ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot inspire any confidence, issue Notice, returnable on 3 rd October 2019. 3.1 By way ad-interim relief, the respondent-authorities are directed to forthwith release truck No. HR-73-7266 along with the goods contained therein. The petitioners, however, shall file an undertaking to the effect that in case, ultimately, they fail in the case, they shall pay the amount of liability under the impu ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
