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TMI Blog2020 (8) TMI 569X X X X Extracts X X X X X X X X Extracts X X X X ..... ddar submits that his clients will prefer an appropriate application for the provisional release of the goods, however, this Court may direct the competent authority to pass an appropriate order on such application at the earliest. Without going into the merits of this case, we dispose of this writ application with the direction that pending the confiscation proceedings, if the writ applicants ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... IWALA) 1. By this writ application under Article 226 of the Constitution of India, the writ applicants have prayed for the following reliefs: (a) Quash the press note dated 08.02.2020 at Annexure A to this petition; (b) Quash and set aside the impugned summon at Annexure Al to this petition; (c) Direct the respondents not to take any actions against the petitioner being propriet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his litigation as this writ application can be disposed of on a short ground. 3. The goods in question came to be seized and detained under Section 67 of the Central Goods and Services Tax Act. Mr. Poddar, the learned counsel appearing for the writ applicants submitted that he is seeking to confine the relief only to the extent of getting the goods released. He pointed out that his clients have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ely, as may be prescribed or on payment of applicable tax, interest and penalty payable, as the case may be. 5. Thus, even pending the confiscation proceedings, the competent authority has the power to pass an order of provisional release of goods subject to certain terms and conditions. 6. We suggested to Mr. Poddar that his clients should prefer an appropriate application under Section 6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... [2] If the writ applicants are in any way aggrieved or dissatisfied with the order that may be passed by the competent authority under Section 67(6) of the Act, then it shall be open for them to prefer an appeal before the appellate authority under Section 107 of the Act. 8. With the above, this writ application stands disposed of. We clarify that we have otherwise not expressed any opinion on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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