2021 (3) TMI 794

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....HE RESPONDENTS ORDER PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA 1 By way of this writ application under Article 226 of the Constitution of India, the writ applicant has prayed for the following reliefs: "A. This Hon'ble Court may be pleased to issue a writ of mandamus or a writ in nature of mandamus or any other appropriate writ or order directing the learned respondents to f....

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....f the order dated 25th September 2019 passed by a Coordinate Bench of this Court. The order reads thus: "1. Mr. Uchit Sheth, learned advocate for the petitioner has invited the attention of the court to the provisions of section 130 of the Central Goods and Services Tax Act, 2017 and more particularly to the third proviso to sub-section (2) thereof, to submit that when any conveyance is u....

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.... respective parties, Issue Notice returnable on 10^th October, 2019. 4. By way of ad-interim relief, the second respondent is directed to release the vehicle of the petitioner being truck No.GJ-03-AX-5727 upon the petitioner paying a fine of Rs. 62,024/- (Rupees sixty two thousand twenty four only) as proposed in the notice dated 12.7.2019 issued under section 130 of the Act in lieu of co....

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....e heard Mr. Uchit Sheth, the learned counsel appearing for the writ applicant and Mr. Trupesh Kathiriya, the learned A.G.P. appearing for the respondents. 4 We are informed that the final order of confiscation under Section 130 of the CGST Act, 2017 has been passed. In such circumstances, we relegate the writ applicant to challenge such order of confiscation by preferring an appeal before the a....