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2024 (1) TMI 618 - HC - GSTSeeking release of goods seized with vehicle - grievance of petitioner is that the petitioner may be permitted to make representation before the Appellate Authority to decide the same - HELD THAT - As the respondent Authority has made a statement through learned AGP to pass a fresh order with regard to the pre-deposit, the petition is disposed of - The petitioner is also permitted to make an application before the First Appellate Authority for release of the vehicle on suitable conditions which may be imposed by the First Appellate Authority in accordance with law. The petition is accordingly disposed of.
Issues involved:
The issues involved in the judgment are the quashing of an impugned order dated 13.01.2023 and the release of a confiscated vehicle along with goods contained therein. Quashing of Impugned Order: The petitioner filed a petition under Article 226 of the Constitution of India seeking a writ of Mandamus or any other appropriate writ to quash and set aside the impugned order dated 13.01.2023. During the hearing, the respondent authorities, represented by learned AGP Ms. Shrunjal Shah, agreed to pass a fresh order of pre-deposit as per the provisions of Section 107 of the Gujarat Goods And Service Tax Act, 2017 within a week. Consequently, the main grievance of the petitioner was considered to be addressed. The petitioner was also allowed to make a representation before the Appellate Authority regarding the release of the vehicle. The petition was disposed of, permitting the petitioner to apply before the First Appellate Authority for the release of the vehicle on suitable conditions in accordance with the law. Release of Confiscated Vehicle: The petitioner sought a writ of Mandamus or any other appropriate writ to direct the respondent authorities to release the vehicle bearing registration number RJ-19-GE-9066 along with the goods contained therein by quashing and setting aside the confiscation/detention notice and order. The petitioner's counsel, Mr. Vijay H. Patel, mentioned that while the main grievance was addressed by the respondent Authority's agreement to pass a fresh order related to pre-deposit, the release of the vehicle was still pending. The petitioner was granted permission to make an application before the First Appellate Authority for the release of the vehicle on conditions that may be imposed by the said Authority in accordance with the law. The petition was disposed of, and notice was discharged.
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