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2022 (3) TMI 1092

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..... approximately ₹ 9,00,000/- - Let the goods and the conveyance be released subject to the writ-applicant filing an appropriate undertaking in writing on oath to the satisfaction of the authority concerned and also, by executing a bond of the amount that may be levied towards fine in-lieu of confiscation. This writ-application stands disposed of. - R/SPECIAL CIVIL APPLICATION NO. 4912 of 2022 , R/SPECIAL CIVIL APPLICATION NO. 4916 of 2022, R/SPECIAL CIVIL APPLICATION NO. 4924 of 2022 - - - Dated:- 17-3-2022 - HONOURABLE MR. JUSTICE J.B.PARDIWALA And HONOURABLE MS. JUSTICE NISHA M. THAKORE HIREN J TRIVEDI(8808) FOR THE PETITIONER(S) NO. 1 ADVANCE COPY SERVED TO GOVERNMENT PLEADER/PP FOR THE RESPONDENT(S) NO. 1 ORDER .....

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..... he Act, 1956']. The Company is engaged in the business of wholesale trading of scrap. The company has got itself registered under the provisions of the GST Act. The writ- applicant got an order for supply of copper scraps in varied forms from one Niyon Ispat LLP, Nurpura, Gujarat. Niyon Ispat LLP is also registered under the GST. 5. It is the case of the writ-applicant that it generated tax invoice No.MT/21-22/121, dated 14.02.2022 for the value of the goods and the same was handed over to the transporter. The goods were brought from Surat to be dispatched at the Nurpura Industrial Estate, behind Prerna Jin, Himmatnagar-Idar Highway Road, Nurpura, Gujarat. The E-way bill was also generated. The goods were transported in a conveyance .....

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..... e conveyance be released subject to the writ-applicant filing an appropriate undertaking in writing on oath to the satisfaction of the authority concerned and also, by executing a bond of the amount that may be levied towards fine in-lieu of confiscation. 11. With the aforesaid, this writ-application stands disposed of. 12. So far as the connected two writ-applications are concerned, in those cases also, the amount towards penalty has been paid. In other two cases also, the goods and the conveyance shall be released on the writ-applicant filing an undertaking in writing on oath to the satisfaction of the authority and also, upon the execution of a bond of the amount that may be levied in-lieu of confiscation. Direct service is perm .....

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