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TMI Blog2021 (3) TMI 376X X X X Extracts X X X X X X X X Extracts X X X X ..... fer an appeal against such order of confiscation under Section 107 of the Act in accordance with law. The writ applicant is permitted to prefer an appropriate appeal within four weeks from today. If any appeal is preferred, the appellate authority shall adjudicate the same on its own merits in accordance with law - application disposed off. - R/Special Civil Application No. 16320 Of 2019 - - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder quashing and setting aside the impugned notice qua confiscation of conveyance (annexed at Annexure A). B1. This Hon'ble Court may be pleased to issue a writ of certiorari or writ in the nature of certiorari or any other appropriate writ, order or direction quashing and setting aside the impugned confiscation order annexed at Annexure D. C. Pending notice, admission and final hea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as invited the attention of the court to the impugned order of confiscation made under section 130 of the Central Goods and Services Tax Act, 2017 read with the relevant provisions of the State/Union Territory Goods and Services Tax Act / The Integrated Goods and Services Tax Act, 2017, to point out that in paragraph-2, the authority concerned has only referred to the deficiencies noticed at the t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Notice, returnable on 10.10.2019. By way of adinterim relief, the respondents are directed to forthwith release the Truck No.MH18BG3887, upon the petitioner paying the amount of ₹ 58,576/, as stipulated in the impugned order, as fine in lieu of confiscation of conveyance subject to the final outcome of the petition. Direct service is permitted today. 3 We have heard Mr. Uchit Sheth, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... within four weeks from today. If any appeal is preferred, the appellate authority shall adjudicate the same on its own merits in accordance with law. We express no opinion on the merits of this case. If, ultimately, the writ applicant succeeds in appeal, he shall be entitled to seek refund of the amount which he has deposited towards fine in lieu of confiscation. 7 With the above, this writ ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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