2021 (1) TMI 929

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....ESPONDENT ORDER ( PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA ) 1. By this writ­application under Article­226 of the Constitution of India, the writ­applicants have prayed for the following reliefs:­ 9(a) be pleased to issue a writ of mandamus or writ in nature of mandamus or any other appropriate writ or order directing the respondents authorities to forthwith rel....

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....of the GST Acts; and (d) pending notice, admission and final disposal of this petition, by way of ad­interim and/or interim relief be pleased to direct the respondent authorities not to continue with proceedings of confiscation under Section 130 of the GST Acts; and (e) ex­parte ad­interim relief in term of prayer 9(c) and Prayer 9(d) be granted; and (f) for ....

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.... The total value of the goods is around Rs. 19 Lakh. 3. Let Notice be issued to the respondents, returnable on 13 th January 2021. One copy of the entire paper book shall be furnished by end of the day today to Mr. Chintan Dave, the learned A.G.P. Appearing for the State respondent to enable him to take appropriate instructions in the matter. On the returnable date, post this matter on to....

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.... that the amount of Rs. 2.30 lac towards the tax has already been deposited. 5. We are of the view that as we are relegating the writ­applicants to avail an alternative remedy of preferring a statutory appeal against the final order of confiscation, the request for provisional release of the goods and the vehicle pending final disposal of the appeal also should made before the appellate aut....