2020 (2) TMI 433

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..... r the provisions of Section 130 of the Central Goods and Service Tax Act, 2017 and why the penalty and fine shall not be recovered. As the matter is at the stage of show-cause notice, under Section 130 of the Act, 2017, the writ-applicant should appear before the authority and file an appropriate reply - So far as the release of the goods and the conveyance is concerned, it shall be open for th .....

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..... which may be deemed fit and proper to this Hon ble Court and in the interest of the petitioner. In alternative (A) To issue a Writ of Mandamus and/or Writ of Certiorari and/or any other appropriate writ, order or direction to release the seized goods along with truck under Section 129(1) (a) of the Central Goods and Service Tax Act, 2017 on such terms and conditions which may be dee .....

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..... , 2017 ) and why the penalty and fine shall not be recovered. 3. We are of the view that as the matter is at the stage of show-cause notice, under Section 130 of the Act, 2017, the writ-applicant should appear before the authority and file an appropriate reply. 4. So far as the release of the goods and the conveyance is concerned, it shall be open for the writ-applicant to prefer an applicat .....

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