2020 (9) TMI 680

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.... JUSTICE J.B.PARDIWALA) 1. By this writ application under Article 226 of the Constitution of India, the writ applicant, a proprietary concern, through its Proprietor has prayed for the following reliefs: "a. A writ of mandamus, or any other appropriate writ, order and/or directions in the nature of mandamus to quash the order issued by the respondent no.2 for confiscation of perishable....

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....shable goods detained/seized in purported exercise of powers u/s 129 and 130 of the GST Act; Pass any other order(s) as this Hon'ble Court may deem fit and more appropriate in order to grant interim relief to the Petitioner; d. Any other and further relief deemed just and proper be granted in the interest of justice; f. To provide for the cost of this petition." 2. We....

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.... in near future. 5. Mr. Vora at this point of time also pointed out that as the final order of confiscation has already been passed, his client has preferred an application for provisional release of the goods and conveyance under Section 67(6) of the Act. 6. We are of the view that such application could have been preferred only after filing of the appeal under Section 107 of the Act. Be th....