9911796707
TMI Blog2022 (2) TMI 1213X X X X Extracts X X X X X X X X Extracts X X X X ..... URABLE MR. JUSTICE J.B.PARDIWALA) 1. Since the issues raised in both the captioned writ-applications are inter-related, those were taken up for hearing analogously and are being disposed of by this common judgment and order. 2. For the sake of convenience, the Special Civil Application No.19116 of 2021 is treated as the lead matter. 3. By this writ-application under Article 226 of the Constitution of India, the writ-applicant has prayed for the following reliefs:- "7(A) be pleased to admit and allow the present writ petition; (B) be pleased to issue writ in nature of mandamus and/or any other appropriate writ to quash and set aside the undated order of detention under Section-129(1) of the CGST Act received by the driver of conveyanc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1.2021 and was valid up to 16.11.2021. The goods of the Invoice No.12 came to be loaded in one another conveyance. Both the conveyance started from Bhadravathi, Karnataka with the consignment to be delivered at Rajkot. It appears that while the goods were in transit, those came to be intercepted at the Navpura-Songadh Highway, Surat on 13.11.2021. On the same day, the statement of the driver came to be recorded and the Form GST-Mov-01 was issued. Later, the respondent no.3 issued the Form GST-Mov-06 pointing out certain deficiencies and alleged illegalities. The matter as on date appears to be still at the stage of Section-129 of the Act. 6. We take notice of the first order that came to be passed by a Co-ordinate bench dated 17.12.2021. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods and the conveyance. 8. We have heard Mr. Mihir Joshi, the learned senior counsel assisted by Ms. Pooja Ashar, the learned counsel appearing for the writ-applicants and Mr. Utkarsh Sharma, the learned AGP appearing for the respondent - State. 9. It has been brought to our notice that the requisite amount towards tax and penalty aggregating to Rs. 9,55,840/- [Rupees Nine Lac Fifty Five Thousand Eight Hundred Forty Only] has already been deposited by the supplier i.e.M/s. Izaan Trading; the writapplicant of the Special Civil Application No.3640 of 2022 with the authority. It appears that the supplier has paid tax twice; first in point of time on 19.11.2021 and second in point of time 18.12.2021 alongwith the penalty. If the amount toward ..... X X X X Extracts X X X X X X X X Extracts X X X X
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