TMI Blog2024 (1) TMI 1173X X X X Extracts X X X X X X X X Extracts X X X X ..... Agency from the respondent authority to put on hold the consignment lying with it. It appears that the petition is filed only to avoid the compliance of the summons issued by the respondent authority to the directors of the petitioner company and to stall the investigation proceedings without disclosing the true and correct facts. In absence of the pleadings and the documents on record, the petition is not entertained and is accordingly dismissed. - HONOURABLE MR. JUSTICE BHARGAV D. KARIA AND HONOURABLE MR. JUSTICE NIRAL R. MEHTA Appearance: For the Petitioner(s) No. 1: Mr Chetan K Pandya(1973) For the Respondent(s) No. 1,2,3,4 ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Hear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... olein Oil. 4.3 That in the normal course of business, the Petitioner purchased 250 MTs of RBD Palmolein of the taxable amount of Rs. 2,08,62,500/- and 5% of IGST equivalent to Rs. 10,43,125/- (in total amounting to Rs.2, 19,05,625/-) from M/ s. Parc Impex Solution Pvt. Ltd., Maharashtra against tax invoice bearing No. PARC/IGST/072-2023-24 dated 01.11.2023 and the said goods were to be sent by e-way bill No. 271670820294 dated 01.11.2023 and were to be dispatched from Deepak Terminal, Kandla, Gujarat and the mode of payment was in advance. 4.4 The Petitioner had also entered into further transactions of sales with various different buyers to sell the aforesaid of RBD Palmolein (Edible Grade) which were purchased by it from M/s. Parc I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o be sent by e-way bill No. 211671602156 dated 03.11.2023 and were to be dispatched from Deepak Terminal, Kandla, Gujarat. That the mode of payment was in advance. 4.7 That even the Petitioner had further intended to sell even this 250 MTs to his further buyers. 4.8 It is the case of the petitioner that the Petitioner had made payment to its seller - M/s Parc Impex Solution Pvt. Ltd. and they have confirmed to the Petitioner that there was no outstanding amount payable to the account as on 03.11 2023. 4.9 That however, the Petitioner despite having made payment to M/s. Parc Impex Solutions Pvt. Ltd. could not receive the consignment of 250 MTs of Palmolein (Edible Grade) as M/s. Deepak Estate Agency where the consignment was lying ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owner of the goods an order that he shall not remove, part with, or otherwise deal with the goods except with the previous permission of such officer. 7. On perusal of the above provision, it appears that the said provision would apply in case of seizure of the goods. 8. On perusal of the facts stated in the memo of the petition, it appears that the petition is filed only on the basis of oral information given to the petitioner by the custodian of the goods M/s Deepak Estate Agency. The petitioner has not produced on record the letter dated 03.11.2023 received by M/s Deepak Estate Agency from the respondent authority to put on hold the consignment lying with it. It appears that the petition is filed only to avoid the compliance of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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