2026 (7) TMI 1770

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....br>GST<br>HON'BLE SHRI JUSTICE RAKESH MOHAN PANDEY For the Petitioner: Mr. Bhishma Ahluwalia and Mr. Dilharan Yadav, Advocates. For the Respondents/State: Ms. Anuradha Jain, Dy. Govt. Advocate. ORDER • The petitioner has filed this petition seeking the following relief(s):- "10.I It is prayed that this Hon'ble Court may kindly be pleased to issue a Writ in nature of ....

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....opriate Writ in the nature of Madamus and / or any appropriate writ directing the Respondents to proceed only in accordance with law while detaining vehicle and proceeding in this matter; 10.V This Hon'ble High Court may kindly be pleased to issue appropriate Writ in the nature of Mandamus and / or any appropriate writ calling of copies of online records prepared, in accordance with law i....

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....ing for the petitioner would fairly submit that the petitioner has preferred an appeal before the Commissioner Appeals against the order impugned dated 19.01.2026 passed under the provisions of Section 129 of State Goods and Service Tax. He would contend that the conveyance of the petitioner was seized by the Revenue on 23.12.2025 and pursuant to interim order granted by this Court dated 09.02.202....

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....of Rs. 8.39 lacs. She would further contend that as appeal preferred by the petitioner is pending consideration before the Commissioner Appeals and any decision with regard to release of bank guarantee would be taken by the Authority. She would contend that the prayer made by the petitioner may not be allowed. 4. I have heard learned counsel for the parties and perused the documents. 5. Admi....