TMI Blog2021 (10) TMI 925X X X X Extracts X X X X X X X X Extracts X X X X ..... has been transcribed in the present matter. The entire order shall be replaced by recalling the order dated 23.09.2021 and the new order shall be as under: "1. The petitioner is a proprietary firm duly registered and is holding the GSTIN No.24AOXPP6994H1ZX. He deals in wholesale/retain purchase and sale of unwrought aluminum and ferrous waste and scrap. His grievance is with regard to the detention of conveyance bearing registration No.GJ01-DY-7177 which was intercepted by the respondent No.2 on 29.08.2021 at Shamlaji. The owner of the conveyance is one Shree Ramam Krishna Freight Carrier based at Ahmedabad. This was roved by one Kuldeep Amreshkumar Dubey, who is the resident of Uttar Pradesh. According to the petitioner, the respondent N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er. He has taken us through the pleadings as well as materials which has been adduced. 4.1 Learned advocate, Mr.Ashutosh Dave appearing for the petitioner has 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 GJ-01-DY-7177 in terms of the provisions of Section 67(6) of the GST Acts. 5. On an advance notice to learned AGP, Mr.Soham Joshi is requested to assist this Court. He has drawn attention of this Court to the fact that the next scheduled date is 24.09.2021. He also assured that the officer concerned shall address the grieva ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 the respondent No.2 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. 10. While doing so, the officer concerned shall also regard the directions and guidelines provided by this Court in case of F.S.Enterprise vs. State of Gujarat decided on 11.10.2019. 11. This Court has chosen not to enter the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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