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2021 (2) TMI 238

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..... nd conveyance should not be confiscated for the alleged contravention. One of the grounds for the issue of notice in Form GST MOV-10 is that the very same invoice and E-way bills were used multiple times to transport the goods. The writ-applicant should now appear before the authority concerned and participate in the confiscation proceedings - this writ-application stands disposed of. - R/Spe .....

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..... (b) be pleased to issue a writ of mandamus or a writ in the nature of mandamus or any other writ, order or direction under Article 226 of the Constitution of India calling for the records pertaining to the petitioner case and after going into the validity and legality of the case of the petitioner direct the respondent no.4 to release the goods and conveyance forthwith; (c) be pleased to i .....

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..... n ordering and directing the respondent no.3 4 to not take any coercive action against the petitioner, pending disposal of the present petition; (f) for interim and adinterim reliefs in terms of prayer (e) above; (g) for such and other reliefs as the nature and circumstances of the case may require. 2. We may not delve much into the facts of this litigation as the petition can be d .....

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..... stances referred to above, the writ-applicant should now appear before the authority concerned and participate in the confiscation proceedings. 5. We may only say that if ultimately any final order of confiscation is passed, it shall be open for the writ-applicant to prefer an appeal under Section107 of the Act. 6. With the above, this writ-application stands disposed of. We clarify that we .....

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