2020 (11) TMI 386 - HC - GST

Maintainability of petition - availability of alternative remedy of appeal - Provisional release of goods - HELD THAT - The writ application is disposed off with a direction to the authority concerned to immediately take up the application filed by the writ applicants under Section 67(6) of the Act for the provisional release of the goods and the conveyance and pass an appropriate order in accordance with law within a period of one week from the date of the presentation of this order.

Summary

Issues:
Writ application under Article 226 of the Constitution of India seeking various reliefs including certiorari quashing multiple orders and notifications, mandamus for release of goods and vehicle, and alternative remedy of filing an appeal under Section 107 of the Act.

Analysis:
1. The writ applicants sought several reliefs through the writ application, including quashing of various orders and notifications issued by the Respondent No. 2, and a mandamus directing the release of goods and vehicle without demanding any security. The learned counsels for both parties presented their arguments before the court.

2. The learned counsel for the writ applicants raised concerns regarding the jurisdiction of the Chief Commissioner of State Tax but did not pursue the issue further. Instead, they requested the court to dispose of the petition, allowing them to seek an alternative remedy by filing an appeal under Section 107 of the Act. The counsel highlighted the issuance of a final order in Form MOV-11, indicating appealable orders under Section 107 of the Act. Additionally, an application for provisional release of goods and conveyance under Section 67(6) of the Act was mentioned, with no orders passed on it.

3. The court, after considering the submissions made, disposed of the writ application with a directive to the concerned authority to promptly address the application filed by the writ applicants for the provisional release of goods and conveyance under Section 67(6) of the Act. The court clarified that it did not delve into the merits of the case but focused on ensuring the proper processing of the pending application within one week of the court's order presentation.

4. The judgment concluded with the disposal of the writ application, emphasizing the need for the authority to address the pending application promptly. The court's decision aimed at facilitating the resolution of the matter concerning the release of goods and the conveyance, without delving into the substantive aspects of the case.

Judges:
- The judgment was delivered by Honourable Mr. Justice J.B. Pardiwala, with the Chief Justice Mr. Vikram Nath also mentioned in the initial citation of the case.