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TMI Blog2019 (7) TMI 690X X X X Extracts X X X X X X X X Extracts X X X X ..... al against such order of confiscation or availing any other legal remedy before the appropriate forum in accordance with law. The conveyance and the goods should be released pending the confiscation proceedings, subject to the writ applicant executing a personal bond of ₹ 45,86,400/- to the satisfaction of the respondents nos. 2,3 and 4 - On executing a personal bond of ₹ 45,86,400/-, the respondent shall, forthwith, release the conveyance and the goods, subject to the final outcome of the confiscation proceedings. Application disposed off. - R/SPECIAL CIVIL APPLICATION NO. 11013 And 11014 of 2019 - - - Dated:- 10-7-2019 - MR J. B. PARDIWALA AND MR A.C. RAO, JJ. For The Petitioner (s) : MR CHETAN K PANDYA (1973) For The Respondent (s) : MS MAITHILI MEHTA ASSTT. GOVERNMENT PLEADER (1) And NOTICE SERVED BY DS(5) ORAL ORDER ( PER : HONOURABLE MR.JUSTICE J.B.PARDIWALA) 1. Rule returnable forthwith. Ms. Maithili Mehta, the learned Assistant Government Pleader, waives service of notice of Rule for and on behalf of the respondents nos. 2,3 and 4. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The petitioner submits that RM Traders had supplied Arecanut through Bahubali Transport Co.of Bangalore. The details of goods and requisite documents are as under : Invoice No. Date Bill of Lading /LRRR No. Invoice value Motor Vehicle No. E-Way Bill No. 08 03/06/2019 1027 48,15,7 20 TN-28AL-1989 56111095 8062 Copies of the Invoice and E-way bill raised by RM Traders on the petitioner are annexed herewith and marked as Annexure- C collectively. 5. The petitioner submits that the driver of the motor truck was carrying the Invoice, E-way bill and LR receipt while transporting Arecanut from Bangalore to Ahmedabad. The petitioner submits that truck was intercepted on 6.6.2019 at 7:45 PM at Songadh, District Tapi by the respondent no. 4. The petitioner submits that driver of the truck had produced the docu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exed hereto and marked as Annexure H. 11. The petitioner submits that the respondent no. 4 then telephonically asked to provide Bank Statement in PDF format which was supplied by an email dated 106.2016. A copy of the email dated 10.6,2019 is annexed herewith and marked as Annexure I 12. The petitioner submits that respondent no. 4 then telephonically asked the petitioner to supply the details in ZIP file like GSTR1 in PDF, sales invoice and E-way Bill in ZIP file. A copy of the email dated 11.6.2019 is annexed herewith and marked as Annexure J. 13. The petitioner submits that by an email dated 12.6.2019 the petitioner again sent sales invoices in PDF Zip file as required by the respondent no. 4. A copy of the email dated 12.6.2019 is annexed herewith and marked as Annexure K. The petitioner submits that on 12.6.2019 after supplying all the details the petitioner by an email requested to release the goods and truck in lieu of the threat of cyclon Vayu . A copy of the email dated 12.6.2018 is annexed herewith and marked as Annexure L. 14. The petitioner submits that since the respondents did not release the goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... recanut may get moisture and loose its quality and value, if the same are not released. 19. The petitioner submits that, it is crystal clear that a genuiine commercial transaction between two GSTIN registered entities executed with the requisite documents and the same have been made available to the office of the respondents. Neither the supplier nor the purchaser is fictitious entities and both exist and therefore, the petitioner being purchaser being purchaserconsignee of the goods is owner of the goods. 20. The petitioner submits that without prejudice to the rights and contentions, the petitioner requested to release the goods under section 129(1)(a) of the CGST Act, 2017 as the supplier had deposited/ paid applicable tax and penalty equal to 100% of the tax payable on Arecanut for release of the goods and vehicle so as to see that the goods do not deteriorate in its quality. The petitioner submits that the petitioner requested to accept applicable tax penalty equal to 100% of the tax payable on Arecanut for release of the goods and vehicles and withdraw the further proceedings initiated under section 130 of the CGST Act, 2017. However, the r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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