9911796707
TMI Blog2021 (3) TMI 1156X X X X Extracts X X X X X X X X Extracts X X X X ..... the aforesaid interim order. If the final order of confiscation has been passed, then it shall be open for the writ-applicants to challenge the same by preferring an appeal under Section107 of the Act. Application allowed. - R/SPECIAL CIVIL APPLICATION NO. 15652 of 2019 - - - Dated:- 24-3-2021 - HONOURABLE MR. JUSTICE J.B. PARDIWALA and HONOURABLE MR. JUSTICE ILESH J. VORA Appearance: MR VARIS V ISANI (3858) for the Petitioner(s) No. 1,2 MR UTKARSH SHARMA, AGP ADVANCE COPY SERVED TO GOVERNMENT PLEADER/PP(99) for the Respondent(s) No. 1 DS AFF.NOT FILED (N)(11) for the Respondent(s) No. 2,3,4 ORAL ORDER (PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA) 1. By this writ-application under Article 226 of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of the court to the order of detention under section 129(1) of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the CGST Act ) as well as the other provisions of the CGST Act to submit that the requirements of section 68 of the CGST Act are duly satisfied inasmuch as, the person incharge of the conveyance, carrying the consignment of goods, was carrying with him the documents and invoice as described under rule 138(A) of the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the rules ). Referring to provisions of section 129 of the CGST Act, it was submitted that the same do not contemplate detention of goods on any ground other than the grounds stated therein and that, undervaluation of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case, he shall pay the amount of liability under the impugned order. 4. Today, when the matter is taken up for hearing, we are informed that the final order of confiscation in Form MOV-11 has been passed by the concerned authority. However, the learned counsel appearing for the writ-applicants is not aware of the same. 5. Be that as it may, nothing further is required to be adjudicated in the present writ-application as the writ-application came to be virtually allowed by way of the aforesaid interim order. If the final order of confiscation has been passed, then it shall be open for the writ-applicants to challenge the same by preferring an appeal under Section107 of the Act. At the same time, the authority concerned shall proce ..... X X X X Extracts X X X X X X X X Extracts X X X X
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