2021 (1) TMI 925

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... : Ms Vaibhavi K Parikh ORAL ORDER (PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA) 1. By this writ application under Article 226 of the Constitution of India, the writ applicant has prayed for the following reliefs: "a) to allow the present writ petition; b) to quash and set aside the Order of Detention under Section 129(1) of the CGST Act dated 30.09.2020 (Annexure - A) is....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....petition; g) pending the admission, hearing and final disposal of this petition, to stay the implementation and operation of the Order of Confiscation passed under Section 130 of the CGST Act dated 10.10.2020 at Annexure - A2 to this petition; h) pending the admission, hearing and final disposal of this petition, to direct the Respondents to release the Goods worth Rs. 34,14,600/....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ievance with regard to the arbitrary action taken by the respondents. We may only say that while deciding the Appeal, the Appellate Authority can always go into the question as regards the legality and validity of the action taken by the authorities. We dispose of this writ application without expressing any opinion on the merits of the case, directing the Appellate Authority to immediately take u....