2021 (2) TMI 627

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..... ransaction in the assessment proceeding as E-way bill has been generated. Let the proceedings with respect to the confiscation proceed further in accordance with law. We are not inclined to interfere at this stage. However, we are inclined to order provisional release of the goods pending the confiscation proceedings on the condition that the writ applicant shall deposit an amount of ₹ 18 .....

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..... 2 stating as under: 1. During the course of hearing of the present writ petition this Hon'ble Court vide order dated 28/01/2021 was pleased to direct the respondent authorities to record appropriate statement of the responsible officer of M/s. M.M. Enterprise. In this regard as per the directions issued by this Hon'ble Court, the statement of the partner of M/s. M.M. Enterprise viz. C .....

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..... gument of Mr. Sheth is that he is the seller of the goods. He has generated the E-way bill, ultimately, he will have to show the transaction in the assessment proceeding as E-way bill has been generated. 4 On the other hand, the argument of Mr. Dave is that as M/s. M. M. Enterprise is not ready and willing to acknowledge the transaction, prima facie, it would indicate that the goods were to be .....

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