9911796707
TMI Blog2022 (4) TMI 1294X X X X Extracts X X X X X X X X Extracts X X X X ..... hase of brass scrap from one M/s. Raj Khodal Metal, Jamnagar. The writ-applicant entered into a sale transaction of 2785 kgs. and 2590 kgs. respectively of brass scrap with M/s. Raj Khodal Metal, Jamnagar. Thus, the writ-applicant us the seller and M/s. Raj Khodal Metal, Jamnagar is the purchaser. Two consignments of the goods were dispatched to M/s. Raj Khodal Metal, Jamnagar in two trucks owned by the Jamnagar Transport company. Separate e-way bills were generated for the movement of the consignments. 3. On 08.04.2022, when the goods were in transit, both the conveyance came to be intercepted near Theba Chowkdi, Jamnagar by the State Tax Officer, Mobile Squad, Division-11 (ENF), Jamnagar. 4. The writ-applicant is here before this Court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M.S. Meghdoot Logistics Vs. Commercial Tax Officer; Writ Petition No.10832 of 2020; decided on 21.12.2020, wherein in Paragraph-29 of the judgment, the High Court has observed as under:- "29. In the light of the above discussion it is held that if after interception of conveyance with goods in transit and detention of the conveyance and seizure of the Goods with issuance of notice under section 129(3) of the Act, and when there is information about the intent to evade payment of tax, it is not open to the proper officer to treat the notice under section 129(3) of Act as having abated or truncate such proceedings and initiate proceedings under 130 of the Act for confiscation with the issuance of notice thereunder. The proper officer, who ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ance with the provisions of Section 130 of the Act." 9. We shall definitely decide the larger issue raised in this writ-application. However, we would like to know the exact amount payable by the writ-applicant in terms of Sub-section (3) of Section- 129. We are exploring the possibility of ordering provisional release of the goods on the condition that the writ-applicant shall deposit the entire amount towards penalty. There is some confusion as regards the exact amount due and payable towards penalty. We want Mr. Sharma to tell us the correct figure. 10. Issue notice to the respondents returnable on 20.04.2022. No notice now be issued by the Registry to the respondents as Mr. Sharma has already entered appearance on their behalf. On t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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