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TMI Blog2020 (1) TMI 1166X X X X Extracts X X X X X X X X Extracts X X X X ..... ortunity of being heard to the petitioner without much delay, preferably within a period of 3 to 4 weeks from the date of production of a certified copy of this judgment. While doing so, the 2nd respondent will specifically consider and advert to the plea made by the petitioner that, the abovesaid transaction is effected by the 1st transaction entered into by the petitioner, and that he was not ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iorari or any other appropriate writ or order quashing Exhibit P1 P1A and Ext.P2 P2A notices issued by the first respondent herein, by demanding to remit disputed CGST, SGST and Penalty from the petitioner as illegal, arbitrary and without any jurisdiction, or pass such further or other orders as may deem fit and proper in the circumstances of this case, and render justice; ii. To issue a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m fit and proper in the circumstances of this case, and render justice; ii. To issue a writ in the nature of mandamus or any other appropriate writ, direction or order directing the 1st respondent to release the vehicle with goods without insisting for the payment of amount demanded therein; iii. To pass such other orders as this Hon'ble Court may deem justified in the facts and circ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s pursuant thereto, be adjudicated and finalised after affording reasonable opportunity of being heard to the petitioner without much delay, preferably within a period of 3 to 4 weeks from the date of production of a certified copy of this judgment. While doing so, the 2nd respondent will specifically consider and advert to the plea made by the petitioner that, the abovesaid transaction is effecte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... than the 1st respondent in the impugned proceedings that the detained motor cycles are used vehicles and not brand new vehicles, as can be seen from Exts.P-2 P-2(a) in WP(C).No.807/2020 (given on pages 15 to 18 thereof) and also in Ext.P-1 in WP(C).No.1289/2020 (given on pages 9 10 thereof) and therefore the tax imposable could be only at the rate of 12% as per the above notification dated 25 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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