TMI Blog2022 (11) TMI 676X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner is entitled to raise all the contentions which are raised in this petition before the Appellate Authority. The petition is disposed off. - R/SPECIAL CIVIL APPLICATION NO. 17998 of 2022 - - - Dated:- 15-9-2022 - HONOURABLE MR. JUSTICE N.V. ANJARIA AND HONOURABLE MR. JUSTICE BHARGAV D. KARIA Appearance: MR LOVE R SHARMA(11959) for the Petitioner(s) No. 1 for the Respondent(s) No. 1,2,3,4,5 ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned advocate Mr. Love R. Sharma for the petitioner and learned Assistant Government Pleader Mr. Trupesh Kathiria for the respondent State. 2. Since the controversy raised in this petition is in narrow compass, with the consent of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... through Vehicle bearing registration no. GJ 04 AT 8198, the same was intercepted and inspected during the transit at Bagwada Toll Plaza by respondent no.5 on 22.06.2021 at 10:55 am. Statement of driver of the vehicle was recorded under Form GST MOV-01. Though the driver produced tax invoice for verification, the respondent no.5 passed order of physical verification of the conveyance and goods in Form MOV-02 for further verification. 4.4) Upon verification, respondent no.5 issued detention order in Form GST MOV-06 under section 129(1) of the Gujarat Goods and Service Tax Act, 2017 (For short GGST Act ) for the reason that no documents were produced at the time of inspection and the genuineness of the goods in transit and/or documents re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vide letter dated 21.6.2022 submitted copy of appeal along with the pre-deposit details with respondent no.5. 4.11) Being aggrieved by the issuance of auction notice, the petitioner has preferred the present petition. 5. Learned advocate Mr.Sharma for the petitioner submitted that though the petitioner has preferred the appeal before respondent no.4 in the month of June 2022, the same is not heard and therefore, the petitioner is left with no option but to prefer this petition. 6. Learned Assistant Government Pleader Mr. Kathiria upon instructions submitted that respondent no.4 shall decide the pending appeal within a period of two months. 7. In view of above statement made by learned AGP Mr. Kathiria prayers made by the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
