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    <title>2020 (1) TMI 794 - GUJARAT HIGH COURT</title>
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    <description>The court disposed of the writ application, directing the writ-applicant to prefer an appeal under Section 107 of the CGST Act. The appellate authority was instructed to prioritize the appeal, consider all submissions and relevant judgments, and refer to Circular No.41/15/2018-GST for guidance. Separate appeals were required for the owner of the goods and the owner of the vehicle, with the appellate authority providing a hearing opportunity to the writ-applicant.</description>
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