2021 (10) TMI 1295 - HC - GST

Permission for withdrawal of petition - Provisional release of goods alongwith the truck - Section 67(6) of the GST Acts read with Rule 140 of the GST Rules - HELD THAT - Present petition stands disposed of as withdrawn.

Summary

Issues Involved:
Petition seeking writ of mandamus for provisional release of goods under GST Acts.

Analysis:
The petitioner filed a petition seeking various reliefs, including the issuance of a writ of mandamus for the provisional release of goods in a specific truck under the GST Acts. The petitioner requested the court to direct the respondents to release the goods in accordance with Section 67(6) of the GST Acts read with Rule 140 of the GST Rules. Additionally, the petitioner sought compliance with a previous court order and the provisional release application. The petitioner also requested the court to provisionally release the truck along with its contents pending further proceedings. An ex parte ad interim relief was also sought. The petitioner's advocate indicated positive indications from the respondent authority regarding the release of the vehicle and stated that he would approach the relevant authority for the issues raised. Consequently, the petition was disposed of as withdrawn.

This judgment reflects the legal process involved in seeking relief through a writ of mandamus for the provisional release of goods under the GST Acts. The petitioner's requests were specific, seeking compliance with statutory provisions and a previous court order. The court acknowledged the advocate's submission regarding positive indications from the respondent authority and allowed the petitioner to pursue the matter with the concerned authority. The disposal of the petition as withdrawn indicates that the petitioner may have achieved the desired outcome or opted for an alternative course of action based on the developments mentioned in the court proceedings.