TMI Blog2022 (4) TMI 508X X X X Extracts X X X X X X X X Extracts X X X X ..... 82/- towards tax and penalty, then we should order release of the goods and the conveyance. Let Notice be issued to the respondents, returnable on 7th April 2022. - R/SPECIAL CIVIL APPLICATION NO. 5933 OF 2022 - - - Dated:- 30-3-2022 - HONOURABLE MR. JUSTICE J.B.PARDIWALA AND HONOURABLE MS. JUSTICE NISHA M. THAKORE MR TUSHAR HEMANI, SENIOR COUNSEL WITH MR. KUNTAL A PARIKH FOR THE PETIT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xtended on 11th December, 2021. During the detailed verification, of Supply Chain of M/s Rahul Metal Mart it came to notice that all the transaction is part of Bogus Billing Chain. 2. M/s Rahul Metal Mart showed 100% Purchase of ₹ 21.32 Cr. From M/S Astra enterprise (GSTIN 27GUDPM4167F1ZF) 3. During The verification of Registration record it is found that GST Registration of M/S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of tax. In other words, it is the case of the respondent No.2 that the intent on the part of the writ applicants was to evade the payment of tax. The respondent No.2 has called upon the writ applicants to show cause as to why the goods and the conveyance should not be confiscated under Section 130 of the Act. 4 The principal argument of Mr. Hemani is that even if all the discrepancies, as not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se of Insha Tranding Company through Proprietor Mustak Jamalbhai Sheikh vs. State of Gujarat [Special Civil Application No.16901 of 2019 decided on 18th October 2019], more particularly, para 7.4 therein. 7 The adjudication of this writ application may take some time. If the writ applicants are ready and willing to deposit the amount of ₹ 15,46,182/- towards tax and penalty, then we sho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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