2022 (5) TMI 404

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....ndent(s) No. 1 MR UTKARSH SHARMA for the Respondent(s) No. 1,2,3 ORAL ORDER (PER : HONOURABLE MS. JUSTICE NISHA M. THAKORE) 1. By way of present petition under Article 226 of the Constitutions of India, the writ applicant has prayed following reliefs: "(A) To issue a Writ of Mandamus and/or Writ of Certiorari and / or any other appropriate writ, order or direction, directing t....

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....l disposal of this petition, to direct the respondents to release the seized goods along with conveyance provisionally under Section 129 of the Central Goods and Service Tax Act, 2017. (D) Pending admission, hearing and final disposal of this petition, to stay implementation and operation of order dated 19/01/2022 at Annexure-A passed in FORM GST MOV-11 by the respondent No.3. (E....

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....022, incorrect number of writ petition has been referred. He therefore requested to take up his matter for hearing along with Special Civil Application no. 7425 of 2022 and 7426 of 2022, raising similar question of law. 5. Mr. Chetan Pandya, the learned advocate appearing for the writ applicant has canvassed similar legal submissions as raised in Special Civil Application no. 7425 of 2022 and S....

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....ted under sub-clause (3) of section 129 of the Act, is submitted, the same will have to be looked into in light of the provisions of section 129 read with sub-clause (6) of section 67 of the Act. This Court finds that in the present petition, the additional facts which has emerged on record is that final order in FORM GST MOV-11 has been issued in the case of writ applicant vide order dated 19.01.....