2022 (2) TMI 1213

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..... wice; first in point of time on 19.11.2021 and second in point of time 18.12.2021 alongwith the penalty. If the amount towards the tax and penalty has already been deposited, there should not any problem in ordering release of the goods and the conveyance. Even otherwise the goods are Areca Nuts. The goods could be said to be perishable in nature. The respondent no.3 is directed to release the goods as well as the conveyance at the earliest. If the Department wants to proceed further with the inquiry, it may do so in accordance with law - application allowed.
HONOURABLE MR. JUSTICE J.B. PARDIWALA and HONOURABLE MS. JUSTICE NISHA M. THAKORE Appearance: MR MIHIR JOSHI, SENIOR ADVOCATE WITH MS POOJA K ASHAR (8148) for the Petitioner(s) No .....

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..... x and penalty; And (E) be pleased to grant any other and further relief deemed just and proper in the interest of justice." 4. The writ-applicant is a Proprietor of a Proprietory concern running in the name of 'M/s. Sridev Traders' at Rajkot. The Proprietory Concern is engaged in the business of trading of Areca Nuts. The Firm got registered with the GST on 06.10.2021. The writ-applicant wanted to purchase Areca Nuts. The writ-applicant of the connected writ-application is the supplier. The writ-applicant herein placed an order for purchase of 24500 kg. of Areca Nuts worth ₹ 63,70,000/- [Rupees Sixty Three Lac Seventy Thousand Only] with the supplier. 5. The tax invoice came to be raised by the writ-applicant (supplier) of the con .....

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..... he respondent through the driver and at no point of time, any notice has been issued upon the petitioner. Further action also after the order of detention under section 129(1) on 13.11.2021 is contemplated. 4. Issue notice returnable on 23.11.2021. Learned AGP Mr. Trupesh Kathiriya waives service of notice on behalf of the respondent No. 1 and ensures to get the details. 5. No further proceedings shall be undertaken in relation to the detention made on 13.11.2021 till the returnable date. Since the petitioner has paid the tax and is desirous of approaching the concerned authority, it is permitted to so do it and the authority concerned shall consider the request of release without creating equity in favour of the party. The pendency of .....

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