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TMI Blog2020 (2) TMI 339X X X X Extracts X X X X X X X X Extracts X X X X ..... :- 29-1-2020 - MR. J.B. PARDIWALA AND MR. JUSTICE BHARGAV D. KARIA JJ. Appearance: Mr. Varis V Isani(3858) for the Petitioner(s) No. 1 Mr. Chintan Dave, AGP for the Respondent(s) No. 1 DS AFF. Not Filed (R)(71) for the Respondent(s) No. 2,3 ORAL ORDER (PER : MR. BHARGAV D. KARIA) 1. By this petition, under Articles 226 and 227 of the Constitution of India, the petitioner has prayed for the following reliefs: (A) This Hon ble Court will be pleased to admit and allow this petition; (B) Be pleased to issue a writ of mandamus or a writ in the nature of mandamus or any other appropriate writ, order or direction, quashing and setting aside the impugned order passed by the respondent no.3 on 02/01/2019 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... asis of the adhar card, PAN and mobile number of one Mahendrabhai Venilal Solanki who had permitted one Vipulbhai to use such documents for obtaining GST registration upon payment of some amount to him. However, though the statement of Mahendra bhai has been recorded in January, 2019 no criminal proceedings have been instituted against him nor has any complaint been filed before the police in respect of such offence. No steps have been taken against the said Mahendrabhai under section 122(xxii) of the Central Goods and Services Tax Act, 2017/Gujarat Goods and Services Tax Act, 2017. 3. Admittedly the goods were being transported under an invoice and e-way bill bearing a valid GSTN. It appears that such GSTN has been given without ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shall forthwith discharge such liability without prejudice to its rights to challenging such order before the appropriate forum. Direct service is permitted. 3. Pursuant to the aforesaid order, passed by this Court, it is reported that the goods and conveyance, bearing Truck No.GJ 01 BY 5326, are already released on filing an undertaking by the responsible partner of the petitioner. 4. Heard learned advocates appearing for the respective parties. 5. Considering the material on record it appears that this Court, while admitting the matter, found that the impugned order dated 02.01.2019, passed under Section 130 of the State Goods and Services Tax Act, 2017 (for short the Act ), is without any reason and the same is passed without ..... X X X X Extracts X X X X X X X X Extracts X X X X
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