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2023 (9) TMI 1182

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..... TICE BHARGAV D. KARIA MR SUDHANSHU A JHA(8345) FOR THE PETITIONER(S) NO. 1,2 MR PRANAV TRIVEDI, ASST GOVERNMENT PLEADER FOR THE RESPONDENT(S) NO. 1,2 MR AMAR MISHRA FOR THE RESPONDENT(S) NO. 3 MR AMRISH K PANDYA(3219) FOR THE RESPONDENT(S) NO. 3 ORDER ( PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA ) 1. By this petition, under Article 226 of the Constitution of India, the petitioners have made the following prayers: 24. The petitioners, therefore, prays that this Hon ble Court may be pleased: (a) That this Hon ble court be pleased to issue an appropriate Writ and also direct the Gujarat Goods and Service Tax Department, Surat to release the property seized by them. (b) That this Hon ble Court be pleased to issue an appropriate writ and orde .....

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..... ve action shall be taken by the respondents in relation seized property including confiscation or auction. (d) Ad-interim and interim reliefs in terms of prayer (b) and (c) or any other and further relief as this Hon ble Court deem fit and proper as required from time to time. (e) To pass any other and further orders as may be deemed fit and proper. 3. We have heard the learned advocate, Mr.Nilesh Pandit assisted by the learned advocate, Mr.Anjish Pandit and learned advocate, Mr.Sudhanshu Jha for the petitioners, who has urged before this Court that continuous correspondence with the authority concerned culminated into the issuance of a notice by the learned advocate on 28.07.2022 to the State Tax Officer, Gujarat State and also to the Offi .....

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..... Sudhanshu Jha also stated at bar that an undertaking is filed before the Maharashtra GST authority which is confirmed by learned advocate Mr. Amar Mishra appearing on hybrid mode for Maharashtra GST department. 3. It is agreed between the parties that the petitioner shall appear before the respondent- GST Authority at Surat for return of the goods as stated in Schedule-I annexed to the affidavit. Learned AGP Mr. Trivedi submitted that a panchana shall be drawn for handing over the goods as stated in Annexure-I to the affidavit and the same shall be placed on record before the Court. It is agreed between the parties that the petitioner shall appear before the respondent authority on 16.09.2023. Stand over to 20th September,2023. A copy of th .....

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..... lly understand the legal consequences of non-compliance with this undertaking and are aware that any violation of this commitment may result in legal actions and penalties. 6. We will ensure the safe and secure storage of the cash, jewelry, Watches, and other valuables as per (Annexures 1, 6, 7, 8, and 9 during the pendency of this case, taking all necessary precautions to preserve their condition and value. 7. In the event that the Hon'ble Gujarat High Court issues any specific instructions or orders regarding the handling or disposal of these items, we will strictly adhere to such directives. 8. We state that Understanding-cum-Affidavit has already been filed before the GST Department, Mazagaon, Mumbai on 15.09.2023, Friday, and a cop .....

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