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2021 (2) TMI 241

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..... on initiated by the respondents. However, with a view to balance the equities, we intend to pass an interim order releasing the goods and the vehicle upon the writ applicant making deposit of the amount towards the tax and penalty i.e. ₹ 2,28,332/. Accordingly, we direct the respondent No.2 to release the goods and the vehicle upon deposit of ₹ 2,28,332/at the earliest. Post this ma .....

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..... ion 130 of the Act, 2017. The notice has been issued to the writ applicant in Form GST MOV-10 calling upon the writ applicant to show cause as to why the goods and conveyance should not be confiscated. According to Mr. Dave, the vehicle in question along with the goods was in transit from Zundal to Changodar Circle, however, there was no Eway bill with the driver for the transit of the goods from .....

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..... goods were picked up. According to Mr. Sheth, the Eway bill was otherwise in order in so far as the quantity and value of the goods is concerned. He would submit that, if the authority concerned would like to investigate further into the matter before taking any final decision is taken as regards the notice of confiscation, he may do so, but at least the goods in question may be ordered to be pro .....

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