2026 (8) TMI 709

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.... following: "A. Issue a Writ of certiorari or any other appropriate Writ/ order/direction/ command that the provisions contained in Section 67(6) of the Central Goods and Services Tax Act, 2017 are not sustainable as they not only violate the fundamental right of equality by treating differently situated persons differently equally but also runs contrary to the scheme of GST law, and/ or; B. Issue a Writ of certiorari or any other appropriate Writ/ order/direction / command that the phrase "on a provisional basis" as contained in Section 67(6) of the Central Goods and Services Tax Act, 2017 applies only in those cases wherein release is sought upon execution of a bond or furnishing of a security pending determination of th....

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....t as unsustainable and/or set aside the same as being without jurisdiction, and an ex-facie abuse of the process of law and/or; G. Issue a Writ of Certiorari or any other appropriate writ/ order or direction declaring that the seizure of unaccounted goods allegedly found at the premises of the Petitioner under Section 67(2) of the CGST Act, 2017 on 18.12.2025 as without jurisdiction being undertaken prior to determination of tax-liability in terms of Section 35(6) read with Section 74A of the CGST Act, 2017 and/or; H. Issue a Writ of Certiorari or any other appropriate writ/ order or direction declaring that the initiation of proceedings proposing confiscation of seized goods under Section 130 of CGST Act, 2017 after concl....