2023 (6) TMI 681

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....USTICE C. V. KARTHIKEYAN And THE HONOURABLE MR. JUSTICE SENTHILKUMAR RAMAMOORTHY For the Appellant : Mr. B. Sivaraman For the Respondents : Mrs. Vasanthamala Government Advocate  JUDGMENT ( Judgement of the Court was made by Mr. SENTHILKUMAR RAMAMOORTHY. , J. ) The appellant was the writ petitioner. In the writ petition, proceedings dated 08.05.2023 were impugned. By such proce....

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....statutory appeal under Section 107 of the CGST Act and also noticed that Section 129 of the CGST Act enables the appellant to seek provisional release of goods subject to fulfilment of conditions specified therein. The appellant has completely failed to establish that there is any infirmity in the impugned order warranting interference by us. 5. Consequently, the Writ Appeal is dismissed by aff....