ARPIT PARCEL SERVICE Vs. STATE OF GUJARAT

JUDGEMENT

(1.) Heard Mr. Ashish B. Desai, learned advocate for the petitioner and Mr. Dharmesh Devnani, learned AGP for respondent State.

(2.) By way of this petition, under Article 226 of the Constitution of India, the petitioner has challenged the impugned notice dated 08.08.2020 in Form GST MOV-10 issued by respondent no. 2 and also prayed for release of Truck bearing registration No. MP-09-GF-9801.

(3.) Mr. Ashish B. Desai, learned advocate for the petitioner does not press the prayer challenging the impugned notice dated 08.08.2020 issued in Form GST MOV-10. As far as the prayer for release of truck as prayed for in para-16 (B) is concerned, Mr. Desai, learned advocate has relied upon the judgment and order dated 19.06.2020 passed in Special Civil Application No. 7519 of 2020 passed by the Division Bench of this Court and submitted that petitioner is ready and willing to deposit the tax and penalty and has also ready and willing to give bank guarantee for the amount for total value of confiscated conveyance as mentioned in Form GST MOV-10. It was further contended by Mr. Desai that similar order be passed in this matter also.