2022 (11) TMI 675

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.... PER : HONOURABLE MR. JUSTICE N.V.ANJARIA Heard learned advocate Mr. Monal Chaglani for the petitioner and learned Assistant Government Pleader Mr. Trupesh Kathiriya for the respondents. 2. It is the confiscation order dated 9.8.2021 (MOV 11) which is prayed to be set aside in this petition. Also prayed is to direct the respondent No.3-the State Tax Officer (2), Vadodara to release the convey....

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....ed under section 107 of the Central Goods and Services Tax Act, 2017. The statutory appeal being available to challenge the order impugned in this petition, the court is not inclined to entertain this petition on the said ground alone. The various issues sought to be raised to assail the impugned order in this petition, is better appreciated and adjudicated before the appellate authority. 5.1 Eve....

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....ursuant to which the vehicle has been released, may be continued in form of same arrangement till the appeal is decided. The court finds that request is reasonable. 6.1 Since the interim stay was granted by which the conveyance of the petitioner was permitted to be released upon furnishing bank guarantee and the same has continued during the pednency of the petition, it deserves to be extended as....