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TMI Blog2021 (6) TMI 591X X X X Extracts X X X X X X X X Extracts X X X X ..... : HONOURABLE MS. JUSTICE BELA M. TRIVEDI 1. The petitioner has preferred the present petition seeking mainly following reliefs: "12A.This Hon'ble Court may be pleased to issue a writ of mandamus or writ in the nature of mandamus or any other appropriate writ or order quashing and setting aside impugned order of detention dated 19.04.2021 in Form GST-MOV-06 and Notice for confiscation of goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te writ or order quashing and setting aside impugned order dated 16.04.2021 in Form GST MOV 02 (annexed at Annexure D). 2. The Court, vide the order dated 05.05.2021, had directed the release of the detained goods and conveyance on the condition of the petitioner making payment of whole amount of tax i.e. Rs. 2,06,119/- and 50% of penalty i.e. Rs. 1,03,060/-. 3. Learned advocate Mr. Isani for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 19.04.2021, the Court is not inclined to interfere with the same at this juncture. It is needless to say that as and when the final confiscation order is passed, the petitioner shall have an opportunity to file an appeal as may be permissible under section 107 of the Goods and Services Tax Act, 2017.
5. Subject to the aforesaid observations, the petition is disposed of. X X X X Extracts X X X X X X X X Extracts X X X X
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