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TMI Blog2023 (5) TMI 1144X X X X Extracts X X X X X X X X Extracts X X X X ..... ya For the Respondent(s) : Mr. Manan Mehta, Assistant Government Pleader/PP ORAL ORDER (PER : HONOURABLE MR. JUSTICE N.V.ANJARIA) Heard learned advocate Mr. Maulik Vakhariya for the petitioner and learned Assistant Government Pleader Mr. Manan Mehta for respondent No.2 State and its authorities. 2. What is prayed in this petition is to set aside order dated 22.3.2023 in FORM GST MOV 11 passed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere in transit, the authorities intercepted the goods and confiscated them. In other words, authorities sought to derive their powers for taking possession of the goods of the petitioner which were in transit under Section 129 of the Act. It was submitted that the said Section begins with non obstante clause and it is a provision independent of Section 130. In that context, it was submitted that e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r set of facts. 6.1 Learned Assistant Government Pleader on the other hand submitted that the facts are serious to lightly permit the release of the goods. He submitted that transactions are on the face of it are fictitious and the supplier was not found to be in existence. The goods were, prima facie from the fake supplier. He, therefore, submitted that even if the court was to release the goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ance. (iv) The petitioner shall file undertaking on oath before this Court in which he will disclose the address of the registered office of business. (v) In the undertaking, it will be mentioned that the petitioner shall cooperate in the adjudication of the proceedings. 6.3 The authorities have not assessed the tax, therefore, the condition about payment of tax is not reflected in the afores ..... X X X X Extracts X X X X X X X X Extracts X X X X
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