2021 (1) TMI 929

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... licants may prefer an application under Section 66(6) of the Act for the provisional release of the goods and the vehicle. If any such application is filed, then the appellate authority shall take it out for hearing and may consider releasing the goods and the vehicle on the writ applicants depositing the amount towards the penalty and fine in lieu of the confiscation. We may clarify that according to Mr. Parikh, the amount of towards the tax has already been deposited. If the writ applicants agreed to deposit the entire amount, then in such circumstances, the appellate authority shall provisionally release the goods and the vehicle pending the final disposal of the appeal. This writ application stands disposed of.
HONOURABLE MR. JUSTICE .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ith proceedings of confiscation under Section 130 of the GST Acts; and (e) ex­parte ad­interim relief in term of prayer 9(c) and Prayer 9(d) be granted; and (f) for costs; and (g) be pleased to grant such other and further relief/s as are deemed just and proper in the facts and circumstances of this case. 2. We have heard Mr. Kuntal Parikh, the learned counsel appearing for the writ­applicants and Mr. Trupesh Kathiria, the learned AGP appearing for the State respondents. 3. On 07/01/2021 this Court passed the following order:­ 1. We have heard Mr. Kuntal Parikh, the learned counsel appearing for the writ applicants. 2. The principal argument of Mr. Parikh is that notice under Form MOV10 could not have been issued .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the view that as we are relegating the writ­applicants to avail an alternative remedy of preferring a statutory appeal against the final order of confiscation, the request for provisional release of the goods and the vehicle pending final disposal of the appeal also should made before the appellate authority. In this regard, we may say that the writ­applicants may prefer an application under Section­66(6) of the Act for the provisional release of the goods and the vehicle. If any such application is filed, then the appellate authority shall take it out for hearing and may consider releasing the goods and the vehicle on the writ­applicants depositing the amount towards the penalty and fine in lieu of the confiscation. We may .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X