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2020 (2) TMI 215 - HC - GSTProvisional release of goods with conveyance - requirement of appropriate application under Section 67(6) of the GST Act, 2017 - HELD THAT - This petition is disposed of by directing the respondents authorities to consider the application to be made by the petitioner for provisional release of the goods and vehicle in accordance with law. The respondents authorities will decide such application as expeditiously as possibly preferably within two weeks from the date of receipt of such application of the petitioner. Petition disposed off.
Issues:
Challenge to detention order under GST Act, 2017. Analysis: The petitioner filed a petition under Article 226 of the Constitution of India seeking to quash the detention order dated 5th January 2020 passed by the respondent No.2 under Section 129(1) of the GST Act, 2017 and the notice issued under Section 130 of the GST Act in Form GST MOV10. The petitioner's advocate indicated the intention to file an application under Section 67(6) of the GST Act for provisional release of the goods and conveyance during the adjudication process. It was further stated that the petitioner would approach the authority for the adjudication process under Section 130 of the GST Act. The High Court, considering the submissions made by the petitioner's advocate, disposed of the petition by directing the respondent authorities to consider the application for provisional release of the goods and vehicle in accordance with the law. The court instructed the authorities to decide on the application expeditiously, preferably within two weeks from the date of receipt of the petitioner's application. Subsequently, the petition was disposed of, and direct service was permitted. In conclusion, the High Court's judgment focused on the petitioner's challenge to the detention order under the GST Act, 2017. The court directed the respondent authorities to consider the petitioner's application for provisional release of goods and vehicle, emphasizing expeditious decision-making within a specified timeframe.
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