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TMI Blog2021 (2) TMI 1252X X X X Extracts X X X X X X X X Extracts X X X X ..... te Authority shall look into those and decide them in accordance with the law expeditiously. We clarify that even pending the Appeals, it shall be open for the writ applicant herein being the owner of the goods and the applicant of the Civil Application being the owner of the conveyance to prefer an appropriate application for the provisional release of the goods as well as the conveyance. This writ application stands disposed off. - R/SPECIAL CIVIL APPLICATION NO. 15337 of 2021 With CIVIL APPLICATION (FOR JOINING PARTY) NO. 1 of 2022 In R/SPECIAL CIVIL APPLICATION NO. 15337 of 2021 - - - Dated:- 3-2-2022 - HONOURABLE MR. JUSTICE J.B.PARDIWALA And HONOURABLE MS. JUSTICE NISHA M. THAKORE MR ASHUTOSH S DAVE(8865) for the Petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion. 2. The writ applicant herein appears to be the owner of the goods which came to be seized and now finally confiscated under Section 130 of the GST Act, 2017. 3. We take notice of the fact that there is a Civil Application filed by Mr. Vin, the learned counsel appearing for the applicant of the said application. This applicant is the owner of the conveyance. The owner of conveyance would like to get himself impleaded in the main matter, so that he can also question the illegality and validity of the final order of confiscation passed by the Authority in the form of GST MOV - 11. 4. The impugned order passed by the respondent No.2 under Section 130 of the GST Act in MOV-11 reads thus: The vehicle no. GJ37 T 8745 was inter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the parties and having gone through the materials on record, we are of the view that we should not entertain this writ application against the final order passed by the Authority concerned in MOV-11 confiscating the goods and the conveyance. The entire evidence will have to be looked into which has come on record. In such circumstances, we relegate the writ applicant herein as well as the applicant of the Civil Application to prefer an appropriate appeal under Section 107 of the Act before the Appellate Authority. If any such Appeals are filed, the Appellate Authority shall look into those and decide them in accordance with the law expeditiously. We clarify that even pending the Appeals, it shall be open for the writ applicant herein bein ..... X X X X Extracts X X X X X X X X Extracts X X X X
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