2022 (2) TMI 1489

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....er under the GST has prayed for the following reliefs: "8 (a) Quash and set aside impugned orders and show cause notice under Forms MOV-06, MOV-10 and MOV-11 dated 23.09.2021 and 07.10.2021 respectively passed by the Respondent no.2 at Annexure "A" and "A1" to this petition and further be pleased to direct the Respondent no.2 to release the goods in question and the conveyance bearing registration no.GJ37 T 8745 which was intercepted at Kamrej, Surat forthwith. (aa) Pending notice, admission and final hearing of this petition, the Hon'ble Court may be pleased to stay the operation, implementation and execution of the confiscation order dated 07.10.2021 passed by the Respondent no.2 at Annexure "A1" to the peti....

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....e produced. Hence, it seems only bill was purchased and not goods. Hence, order under Section 130 of the SGST Act has been passed. The dues mentioned above are to be paid by 23rd September 2021. N.S. Trivedi State Tax Officer (2) MOBILE SQUAD, ENF-7, SURAT." 5. Mr. Ashutosh J. Dave, the learned counsel appearing for the writ applicant vehemently submitted that the impugned order passed by the respondent No.2 in MOV - 11 confiscating the goods as well as the conveyance is a non-speaking order. It is in such circumstances, that the writ applicant though fit to invoke the writ jurisdiction of this Court under Article 226 of the Constitution rather than filing of an appeal before the Appellate Authority under Section 107 of the Act.....