2021 (9) TMI 941

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....LE MS. JUSTICE SONIA GOKANI) By way of present petition, the challenge is to the order of detention dated 6.9.2021 in Form GST MOV 6 passed by the 2nd respondent under Section 129 of the Central/Gujarat Goods & Services Tax Act; 2017 ['Act' for short] with following prayers:- "32A. This Hon'ble Court may be pleased to issue a writ of certiorari or writ in the nature of certiorari or any other a....

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....rt may be pleased to issue a writ of mandamus or writ in the nature of mandamus or any other appropriate writ or order directing the 2nd Respondent authority to forthwith provisionally release of goods along with truck number GJ-10-TX-6465; E. Pending notice, admission and final hearing of this petition, this Hon'ble Court may be pleased to direct the 2nd Respondent authority to forthwith releas....

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.... learned advocate Mr. Uchit Sheth. According to him, at the time of interception, on verification of the document and examination of goods while the vehicle was in transit, nothing contrary to the provisions of statute or rules is found. Instructions received by him suggest that Minesh Enterprise has also not been issued the notice for own tax evasion. 4. By taking the Court through Section 68 of....