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2022 (5) TMI 404 - HC - GSTProvisional release of goods - Seizer and detention of goods in transit - goods are accompanied by a lawful e-way bill, invoices - HELD THAT:- the additional facts which has emerged on record is that final order in FORM GST MOV-11 has been issued in the case of writ applicant vide order dated 19.01.2022, whereas the amendment has come into effect from 1.1.2022. Moreover, admittedly the writ applicant is not a registered dealer. This Court may not have entertain this petition solely on the ground of availability of efficacious alternative remedy under section 107 of the Act, 2017. However, since similar question of law has been raised, we direct this matter to be heard with Special Civil Application no. 7425 of 2022 and Special Civil Application no. 7426 of 2022.
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