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2020 (9) TMI 680 - HC - GSTMaintainability of petition - availability of statutory appeal under Section 107 of the Act - Provisional release of the goods and conveyance under Section 67(6) of the Act - perishable goods - HELD THAT:- The client of Mr. Vora should prefer statutory appeal under Section 107 of the Act against the order passed under Section 130 of the Act. Mr. Vora would submit that his client would be filing an appeal in near future. Such application could have been preferred only after filing of the appeal under Section 107 of the Act. Be that as it may, if an appeal is filed, the authority concerned shall immediately take up the application filed by the writ applicant for provisional release of goods and conveyance under Section 67(6) of the Act and pass appropriate order in accordance with law, within a period of 8 days thereafter.
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