2022 (2) TMI 945

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....7336) for the Petitioner(s) No. 1 GOVERNMENT PLEADER for the Respondent(s) No. 1 NOTICE SERVED BY DS for the Respondent(s) No. 2 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) This Hon'ble Court may be pleased to issue a writ of ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ad interim relief in terms of prayer C may kindly be granted; (E) Such further relief(s) as deemed fit in the facts and circumstances of the case may kindly be granted in the interest of justice for which act of kindness your petitioners shall forever pray." 2. We have heard Mr. Uchit Sheth, the learned counsel appearing for the writ applicant and Mr. Utkarsh Sharma, the learned AGP ap....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ods from the client of Mr. Sheth. On the returnable date, notify this matter on top of the Board. Till the next date of hearing, the authority concerned shall not proceed to pass the final order of confiscation in Form GST MOV 10." 4. Thereafter, on 02.02.2022, this Court passed the following order; "We are informed by Mr. Uchit Sheth, the learned counsel appearing fo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e. 6. We decline to entertain this writ application on the short ground that the writ applicant has a statutory remedy of filing an appeal before the Appellate Authority under Section 107 of the Act. If any appeal is filed, the writ applicant can take up, as one of the grounds while challenging the final order of confiscation, that the same is ex-parte, or to put it in other words, no opportuni....