9911796707
TMI Blog2022 (11) TMI 83X X X X Extracts X X X X X X X X Extracts X X X X ..... 017 were issued - HELD THAT:- No useful purpose will be served for delineating the substantial issue of law as the issue is academic at this point of time, as the goods have already been released. However, it is made clear that since the appeal is filed before the Appellate Commissioner together with mandatory pre-deposit as contemplated under section 107 of the Central GST Act, 2022, we leave al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sporting goods on behalf of M/s. Panasonic Carbon Pvt.Ltd. The consignor was transporting Carbon Electrodes from Madhavaram Hub, Chennai to M/s.Eveready Industries India Ltd., in Assam. The goods were to move through Tada Andhra Pradesh where the Consignor, Panasonic Carbon Limited was located. On 26.06.2022, the appellant's vehicle carrying the consignment, was intercepted at Redhills, Tamiln ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecessarily to its appellate jurisdiction. The ratio of the aforesaid order would be fully applicable to the present scenario as well. 4. Learned counsel for the appellant submits that in the meanwhile, final detention order in Form MOV-09 10 came to be issued on 19.07.2022 and served on the appellant on 21.07.2022. Aggrieved by the same, the appellant has also filed a statutory appeal before ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Therefore, the writ petition filed by the appellant is misconceived which has been rightly rejected. 6. We have considered the arguments advanced by the learned counsel for the appellant and the learned counsel for the respondent. 7. We are of the view that no useful purpose will be served for delineating the substantial issue of law as the issue is academic at this point of time, as the goo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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