ABB INDIA LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) Rule returnable on 12/02/2020. Mr. Chintan Dave, the learned AGP waives service of notice of rule for and on behalf of the respondents nos.2, 3, and 5. The respondents nos.1 and 4 shall be served by Registered Post Acknowledgment with Due.

(2.) Having heard the learned counsel appearing for the parties and having gone through the materials on record, we are of the view that the writ-?applicant has made out a strong prima-?facie case to have some interim order in its favour.

(3.) There are many larger issues, which have been raised for the purpose of adjudication of this Court. Today, we are concerned with the issue whether we should order release of the goods and the conveyance detained and seized by the GST authority.