9911796707
TMI Blog2020 (9) TMI 682X X X X Extracts X X X X X X X X Extracts X X X X ..... it application under Article 226 of the Constitution of India, the writ applicant, a proprietary concern, through its Proprietor has prayed for the following reliefs: "a. A writ of mandamus, or any other appropriate writ, order and/or directions in the nature of mandamus to quash the order issued by the respondent no.2 for confiscation of perishable goods and levy of penalty under Section 130 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 129 and 130 of the GST Act; e. Pass any other order(s) as this Hon'ble Court may deem fit and more appropriate in order to grant interim relief to the Petitioner; f. Any other and further relief deemed just and proper be granted in the interest of justice; g. To provide for the cost of this petition." 2. We have heard Mr. H.V. Vora, the learned counsel for the writ applicant and Mr. Chintan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er of confiscation has already been passed, his client has preferred an application for provisional release of the goods and conveyance under Section 67(6) of the Act. 6. We are of the view that such application could have been preferred only after filing of the appeal under Section 107 of the Act. Be that as it may, if an appeal is filed, the authority concerned shall immediately take up the app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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