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TMI Blog2021 (9) TMI 941X X X X Extracts X X X X X X X X Extracts X X X X ..... ial Civil Application No. 13407 of 2021 - - - Dated:- 16-9-2021 - Honourable Ms. Justice Sonia Gokani And Honourable Mr. Justice Rajendra M. Sareen For the Petitioner(s) : Uchit N Sheth For the Respondent(s) : None ORAL ORDER (PER : HONOURABLE MS. JUSTICE SONIA GOKANI) By way of present petition, the challenge is to the order of detention dated 6.9.2021 in Fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... leased to issue a writ of mandamus or writ in the nature of mandamus or any other appropriate writ or order directing the 2nd Respondent authority to forthwith release goods along with truck number GJ-10-TX-6465; D. Without prejudice to the above and in the alternative this Hon ble Court may be pleased to issue a writ of mandamus or writ in the nature of mandamus or any other appropriate writ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eflects that the determination of huge liability which sets-off the liability by availment of wrong input tax credit and is not paying the tax as per the provision. No notice so far has been given to the Minesh Enterprise. The reply to the show-cause notice dated 13.9.2021 is given. 3. We have heard learned advocate Mr. Uchit Sheth. According to him, at the time of interception, on verificati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... India [S.C.A. No.12712 of 2020 decided on 6.11.2020] and the decision rendered in case of Insha Trading Company v. State of Gujarat [(2019) 71 GSTR 337 (Guj.)]. Issue Notice returnable on 24.9.2021 . Let there be no further coercive actions. The officer is not precluded from issuing notices to those who are referred to as having breached the provision. However, the order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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