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TMI Blog2019 (7) TMI 1381X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Act for the release of the goods so seized on the provisional basis upon execution of a bond and furnishing of a security. Application disposed off. - R/SPECIAL CIVIL APPLICATION NO. 11137 of 2019 - - - Dated:- 25-7-2019 - MR J. B. PARDIWALA AND MR A. C. RAO, JJ. For The Petitioner (s) : MR NK MAJMUDAR (430) AND NOTICE SERVED BY DS (5) For The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2.00. It appears from the materials on record that the writ applicant is engaged in the business of scrap. The writ applicant is carrying on business in the name and style of M/s. Any Steel. The writ applicant is the proprietor of the proprietary concern. The writ applicant is registered under the Gujarat Goods and Services Tax Act, 2017. It appears that proceedings have been initiated by the comp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e been secreted, then, proper officer may authorise in writing any other officer to search and seize or may himself search and seize such goods, documents or books or things. However, according to Mr.Majmudar, there was no good reason for the authorised officer to affix seal on the warehouse. The submission of Mr.Majmudar is that an appropriate order could have been passed restraining the writ app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ose of this writ application with a liberty to the writ applicant to make appropriate application under section 76(6) of the Act for the release of the goods so seized on the provisional basis upon execution of a bond and furnishing of a security. We order accordingly. If such an application is preferred by the writ applicant, the competent authority shall look into the same and pass appropriate o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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