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2020 (12) TMI 894

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..... ntani further submits that, as there was some confusion, the authority concerned thought fit to detain the goods under Section 129 of the Act. However, after thorough inquiry, the authority itself has come to the conclusion that it is no longer necessary to detain the goods and the vehicle. This writ application stands allowed - The respondent No.2 shall release the goods as well as the vehicle at the earliest. - R/SPECIAL CIVIL APPLICATION NO. 15871 of 2020 - - - Dated:- 18-12-2020 - HONOURABLE MR. JUSTICE J.B.PARDIWALA And HONOURABLE MR. JUSTICE ILESH J. VORA UCHIT N SHETH FOR THE PETITIONER MR KM ANTANI, AGP FOR THE RESPONDENT ORDER ( PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA) 1. By this writ application und .....

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..... security; (E) Pending notice, admission and final hearing of this petition, this Hon'ble Court may be pleased to direct the respondents to firthwith release truck number RJ-04-GB-2093 along with goods contained therein and proceedings pursuant to impugned notice dated 29.11.2020 (annexed at Annexure B) may please be stayed; (F) Ex parte ad interim relief in terms of prayer E may kindly be granted. 2. The facts giving rise to this writ application may be summarized as under: The writ applicant is engaged in the business of trading of the TMT bars. The writ applicant is duly registered under the GST Act. The writ applicant received an order for the purchase of TMT bars from M/s. Shivam Scrap Traders located at Ahmedab .....

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..... been issued by the writ applicant situated at Bhavnagar where the place of dispatch mentioned in the e-way bill is shown to be Jalna at State of Maharashtra. 5. In such circumstances referred to above, the writ applicant has come up with the present application. 6. We have heard Mr. Uchit Sheth, the learned counsel appearing for the writ applicant and Mr. K.M.Antani, the learned AGP appearing for the State Respondent. 7. Mr. Sheth pointed out that at the time of detention itself, the writ applicant explained to the authority concerned that the transaction was a Bill to ship to and the same has been mentioned in the e-way bill itself. Mr. Sheth further pointed out that his client has also addressed written submissions to the respo .....

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