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TMI Blog2021 (10) TMI 923X X X X Extracts X X X X X X X X Extracts X X X X ..... not like to enter into the merits of the matter. However, we have taken note of the serious concern raised before us by the petitioner of provisional release of the goods and vehicle prior to moving of such stage of MOV. Let a speaking order be passed by the authority / officer concerned in this regard on the issue of provisional release to enable the petitioner to take necessary legal course if in case there arises any need for challenge - Petition disposed off. - R/SPECIAL CIVIL APPLICATION NO. 14306 of 2021 - - - Dated:- 23-9-2021 - HONOURABLE MS. JUSTICE SONIA GOKANI AND HONOURABLE MR. JUSTICE RAJENDRA M. SAREEN Appearance: UCHIT N SHETH(7336) for the Petitioner(s) No. 1 MR SOHAN JOSHI AGP for the Respondent(s) No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The petitioner immediately addressed a letter to the authority on 17.9.2021 and requested for provisional release of the goods and vehicle in accordance with the provisions of Section 67(6) of the Central / Gujarat Goods and Service Tax Acts (hereinafter referred to as the GST Act for short). They filled the Form and also raised objection in relation to invocation of powers of confiscation under section 130 of the ACT 8. In so far as the allegation of suspension of registration of the buyer was concerned, the petitioner pointed out that there seemed to be some error on the part of the authority as the registration of the buyer was very much active. Written reminder was given by the petitioner on 20.09.2021. However, there is no moveme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... et Sheth, learned advocate for the petitioner. He has taken us through the pleadings as well as materials which has been adduced. 9.1. Mr.Sheth, learned advocate for the petitioner relied upon the decision in the case of Special Civil Application No.5172 of 2020. He has requested that this Court may issue a writ of mandamus or any other appropriate writ or order directing the respondents to forthwith provisionally release the goods number KA-17-C-1451 in terms of the provisions of Section 67(6) of the GST Acts. 10. On an advance notice to Mr.Soaham Joshi, learned AGP is requested to assist this Court. He has drawn attention of this Court to the fact that on the next scheduled date is 24.09.2021. He also assured that the officer concer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... there arises any need for challenge. The period of two weeks shall be allowed before the officer concerned chooses to pass the order of confiscation in the form of GST MOV 11. We choose to dispose of this writ application along the line of the order passed by this Court in Special Civil Application No.5172 of 2020 dated 26.02.2020 with a direction to the respondent No.2 to look into the application and pass appropriate order in accordance with law. Since the hearing is scheduled tomorrow, we direct to first consider the application for release of the goods and vehicle in accordance with law. Let this exercise be undertaken without further loss of time. While doing so the officer concerned shall also regard the directions and guidelines ..... X X X X Extracts X X X X X X X X Extracts X X X X
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