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2023 (4) TMI 906

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..... ion 20 of the IGST Act - HELD THAT:- In view of the fact that the goods been auctioned by authority, learned advocate for the petitioner has submitted that in such circumstances of the case, conveyance may be released and the petitioner is ready and willing to give sufficient amount of bond for the remaining amount of fine in lieu of conveyance. In the totality or the facts and circumstances o .....

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..... MR RAJ TANNA, AGP FOR THE RESPONDENT(S) NO. 1,2,3 ORDER ( PER : HONOURABLE MR. JUSTICE DEVAN M. DESAI ) 1. Draft amendment allowed on 1.12.2022 is permitted to be carried out. 2. Heard learned advocate Mr. Monal S. Chaglani for the petitioner, learned Assistant Government Pleader Mr. Raj Tanna for the respondents. 3. By way of this writ petition, the petitioner has sought .....

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..... gistration No.RJ- 09-GB-0240 and the owner of the truck had sub-let the said truck for transportation of goods. On 29.7.2022, the said conveyance was intercepted at Kadodara Char Rasta, Surat and the statement of the driver was recorded in Form GST MOV-01. 6. Respondent No.3 passed the order on 29.7.2022 in form GST MOV-02 to conduct physical verification of the conveyance, goods and documents .....

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..... d by the authority and the amount has been recovered by the respondent. The said position has not been denied by learned Assistant Government Pleader for the respondent authority. 10. In view of the fact that the goods been auctioned by authority, learned advocate for the petitioner has submitted that in such circumstances of the case, conveyance may be released and the petitioner is ready and .....

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