9911796707
TMI Blog2020 (10) TMI 1215X X X X Extracts X X X X X X X X Extracts X X X X ..... not tendered any documents for the goods in movement - defective documents - E-Way bill not tendered - HELD THAT:- The writ applicant is engaged in the business of Tobacco etc. The writ applicant holds registration under the GST. The writ applicant received an order for supply of 14694 Kgs of Tobacco from a firm situated at Meghalaya running in the name of M/s. J.J. Exports Imports. A show-cause n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... JUSTICE MR. VIKRAM NATH and HONOURABLE MR. JUSTICE J.B. PARDIWALA Appearance: MR. RAJ S TANNA(10010) for the Petitioner(s) No. 1 for the Respondent(s) No. 1,2 ORAL ORDER (PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA) 1. Rule returnable forthwith. Mr. Chintan Dave, the learned AGP waives service of notice of rule for and on behalf of the respondents. 2. By this writ application under Article ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l disposal of this petition, the respondent No.2 may be directed to forthwith release the detailed/seized goods along with truck No.RJ-19-GF-9433 in terms of payment of appropriate Tax, Penalty & fine already made (Annexed at Annexure-J) in purported exercise of powers under section 129 & 130 of the GST Act, 2017; (E) Ex parte ad interim relief in terms of prayer D may kindly be granted; (F) T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... documents tendered are found to be defective. (iii) The genuineness of the goods in transit (its quantity etc) and/or tendered documents requires further verification. (iv) E-way bill not tendered for the goods in movement. (v) Others (Specify)" 5. The above led to passing an order in Form GST MOV-10 dated 25th July, 2020. Thus, a show-cause notice was issued to the writ applicant in Form ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s appeal succeeds and is hereby allowed. The impugned order of confiscation issued in Form GST MOV-11 dated 25th July, 2020 is hereby quashed and set aside. The matter is remitted to the authority concerned for giving an opportunity of hearing to the writ applicant. 9. The authority concerned shall issue a fresh notice of hearing to the writ applicant, and on the date fixed, the writ applicant sh ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
