2021 (8) TMI 1180

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..... dent on presumptions and surmises, and merely relying on the statement of the driver, the said submission cannot be accepted. It transpires from the documents on record that the petitioner was afforded an opportunity of hearing by issuing a showcause notice, but the same was not responded to by the petitioner. Now, since a final order has been passed under Section 130 of the CGST Act, the proper c .....

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..... ught the following prayer :- (a) This Honourable Court may be pleased to issue a writ of mandamus or a writ in the nature of mandamus or any other appropriate writ, order or direction declaring that the action of detention of conveyance and goods u/s. 129 as also notice of confiscation u/s. 130 of the Central Goods and Services Tax Act, 2017 read with relevant provisions of Gujarat Goods and S .....

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..... he petitioner alongwith the penalty and fine and confiscated the goods and conveyance under Section 130 of the CGST Act. 4. Though the learned Advocate Mr. Joshi has submitted that the order is passed by the respondent on presumptions and surmises, and merely relying on the statement of the driver, the said submission cannot be accepted. It transpires from the documents on record that the petit .....

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