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TMI Blog2023 (9) TMI 1659X X X X Extracts X X X X X X X X Extracts X X X X ..... er MR UTKARSH R SHARMA (6157) For the Respondent ORAL ORDER (PER : HONOURABLE MR. JUSTICE BIREN VAISHNAV) 1. The petitioner by way of the present petition has prayed to direct the respondent authorities for release and de-sealing of the premises and handing over the same to the petitioner. 2. In response to the petition, an affidavit-in-reply has been filed wherein in paragraph no. 13, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... premises was not made for indefinite period. The premises were sealed only in light of the facts unearthed during the panchnamas all dated 02/03.11.2020, statement of Shri Mukim N Pathan dated 03.11.2020 and inability of the taxpayer to weigh the stock present at the premises mentioned at Sr. No. (i) and (ii) of para 5.1, and an order of prohibition (GST-INS-03) each for the two premises was issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... & Central Excise, Preventive Section, Vadodara-I to M/s M.K.Traders and Shri Mukim N. Pathan, 856/2, GIDC, Makarpura, Vadodara for confiscation of goods under section 130 of the CGST Act, 2017 on 29.04.2021 vide SCN No. IV/06-Prev/MK/Gr.J/20-21 dated 29.04.2021 & & corrigendum dated 04.12.2021" 4. The averments therefore indicate that the premises have been desealed and the stock lying therein h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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