2022 (5) TMI 404

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.... 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 to quash and set aside Notice dated 31/12/2021 for Co....

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....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) To pass any other and further orders as may be deemed fit and proper. (F) To....

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....r 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 Special Civil Application no. 7226 of 2022. 8. Thus, the moot question which arises for our consideration i....

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.... 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 19.01.2022, whereas the amendment has come into effect from 1.1.2022. Moreover, admittedly the writ applicant is not ....