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2020 (5) TMI 309

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..... nd conveyance has been passed. In such circumstances, we decline to interfere in the matter. We relegate the writ applicant to prefer a statutory appeal under Section 107 of the G.S.T. Act before the appellate authority. It is clarified that pending the appeal that may be filed by the writ applicant, it shall also be open for the writ applicant to prefer an application under Section 67(6) of t .....

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..... AGP- ADVANCE COPY SERVED TO GOVERNMENT PLEADER/PP(99) for the Respondent(s) No. 1 ORAL ORDER (PER : HONOURABLE MR.JUSTICE J.B.PARDIWALA) 1. As the issues raised in all the captioned writ applications are the same, those were heard analogously and are being disposed of by this common order. 2. For the sake of convenience, the Special Civil Application No.7046 of 2020 is treated a .....

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..... ased to grant an interim relief directing the respondent NO.2 to release the goods and conveyance in question forthwith on any terms and conditions as may be fixed by this Hon'ble Court. C. The Hon'ble Court may be pleased to pass any other order or relief as may be deemed fit to the Hon'ble Court. 4 We have heard Mr. D.K. Puj, the learned counsel appearing for the writ appli .....

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..... n execution of a bond and furnishing of a security or on payment of applicable tax, penalty and interest payable. If any such application is filed, the concerned authority shall look into the same and pass an appropriate order in accordance with law within a period of one week from the date of receipt of such application. 6. With the aforesaid directions, we dispose of all the three writ applic .....

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