2017 (4) TMI 506

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....r the Respondent ORDER ( Per : Honourable Mr. Justice M. R. Shah ) As common question of law and facts arise in both these writ petitions, these petitions are heard and disposed of by this common order. By these petitions, preferred under Article 226 of the Constitution of India, the common petitioner has prayed for issuance of writ, order to release the truck and the goods seized/ det....

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....fore the appellate authority. If the appeal/appeals are preferred within a period of two weeks from today, the same may be entertained and considered by the first appellate authority in accordance with law and on merits, without raising an issue as to the limitation, as the petitions were preferred before this Court. By way of interim arrangement and as the entire tax amount due and payable ....