TMI Blog2023 (6) TMI 1301X X X X Extracts X X X X X X X X Extracts X X X X ..... nsfer basis from the additional place of business to the principal place of business - HELD THAT:- Be that as it may, since the learned counsel for the petitioners has stated that the petitioners have got their prima-facie case and the impugned seizure of the goods and vehicle is in derogation of the provisions of law, therefore, it is deemed appropriate that the liberty be given to the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... parties. By means of instant petition, the petitioners have prayed for the following reliefs :- a) Issue a writ, order or direction in the nature of writ of certiorari to quash the impugned order dated 20-06-2023 passed u/s 129(1) of the Act by the Opp. Party no.2 contained in Annexure No. 5 to the Writ Petition after summoning the records. b) Issue a writ, order or direction in the nature of writ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Petition before this Hon'ble Court. e).......... f).......... While assailing the aforesaid impugned order, learned counsel for the petitioners has stated that the entire exercise undertaken by the opposite party no. 2 in detaining/seizing the goods is against the Act since there was no evasion of tax as the goods were being transported on stock transfer basis from the additional place of bu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the vehicle may be released if the petitioners satisfy the conditions so indicated in Section 129 of the Central Goods Services Tax Act, 2017. Be that as it may, since the learned counsel for the petitioners has stated that the petitioners have got their prima-facie case and the impugned seizure of the goods and vehicle is in derogation of the provisions of law, therefore, we find it appropriate t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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