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TMI Blog2022 (2) TMI 945X X X X Extracts X X X X X X X X Extracts X X X X ..... OVERNMENT PLEADER for the Respondent(s) No. 1 NOTICE SERVED BY DS for the Respondent(s) No. 2 ORAL ORDER (PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA) 1. By this writ application under Article 226 of the Constitution of India, the writ applicant has prayed for the following reliefs; "(A) This Hon'ble Court may be pleased to issue a writ of mandamus or writ in the nature of mandamus or any oth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urther relief(s) as deemed fit in the facts and circumstances of the case may kindly be granted in the interest of justice for which act of kindness your petitioners shall forever pray." 2. We have heard Mr. Uchit Sheth, the learned counsel appearing for the writ applicant and Mr. Utkarsh Sharma, the learned AGP appearing for the State-respondents. 3. On 27.01.2022, while issuing notice, this Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xt date of hearing, the authority concerned shall not proceed to pass the final order of confiscation in Form GST MOV 10." 4. Thereafter, on 02.02.2022, this Court passed the following order; "We are informed by Mr. Uchit Sheth, the learned counsel appearing for the writ-applicant that the respondent no.2 has proceeded to pass the final order in Form MOV-11 i.e. the final order of confiscation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the Appellate Authority under Section 107 of the Act. If any appeal is filed, the writ applicant can take up, as one of the grounds while challenging the final order of confiscation, that the same is ex-parte, or to put it in other words, no opportunity of hearing was given to the dealer. 7. We dispose of this writ application without expressing any opinion on the merits of the matter reserving ..... X X X X Extracts X X X X X X X X Extracts X X X X
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