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TMI Blog2019 (7) TMI 1505X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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. 11310 of 2019 - - - Dated:- 25-7-2019 - MR J. B. PARDIWALA AND MR A. C. RAO, JJ. For The Petitioner (s) : MR NK MAJMUDAR (430) For The Respondent (s) : NOTICE SERVED BY D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ears 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. Nisha Scrap Traders. 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 compet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to any place or have 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 restr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erials on record, we propose to dispose 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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