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2022 (3) TMI 681

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..... are in the nature of Brass Scrap. While the goods were in transit, the conveyance was seized and detained. The matter as on date is at the stage of GST MOV-10. The inquiry is in progress - the writ- applicant would submit that his client is ready and willing to deposit an amount of ₹ 17,66,620/- towards tax and penalty and upon deposit of the same, this Court may order the release of the goo .....

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..... , the learned AGP waives service of notice for and on behalf of the respondents. 2. By this writ-application under Article 226 of the Constitution of India, the writ-applicant has prayed for the following reliefs: 15(A) Be pleased to issue a writ of mandamus or writ in the nature of mandamus or any other appropriate writ or order quashing and setting aside impugned confiscation notice in F .....

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..... ur petitioner shall forever pray. 3. The facts giving rise to this writ-application may be summarized as under:- 3.1 The writ-applicant is a Proprietary Concern having its place of business at Thane, State of Maharashtra. 3.2 The writ-applicant is a registered taxable person under the Central/Maharashtra Goods and Services Tax Act, 2017 [for short 'The Act, 2017']. 3.3 It is .....

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..... yance. 6. We have also heard Mr. Utkarsh Sharma, the learned AGP appearing for the State respondents. 7. Mr. Sharma would submit that if the writ-applicant is ready and willing to deposit the amount as aforesaid, the goods and the conveyance may be released leaving it open to the respondents to continue with the inquiry at the stage of GST MOV-10. 8. We dispose of this writ-application wi .....

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