TMI Blog2020 (9) TMI 680X X X X Extracts X X X X X X X X Extracts X X X X ..... gainst 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 releas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder Section 130 of the GST Act; b. A writ of mandamus, or any other appropriate writ, order and/or directions in the nature of mandamus directing the learned Respondent authorities to forthwith release perishable goods by quashing and setting aside the detention order issued for such purpose; c. Alternatively, and without prejudice, to issue a writ of mandamus, or any other appropriate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the writ applicant and Mr. Chintan Dave, the learned Assistant Government Pleader for the State respondents. 3. We need not delve much into the facts of this matter as we take notice of the fact that final order of confiscation under Section 130 of the Goods and Services Act, 2017 ( the Act for short) has already been passed by the concerned authority. Mr. Vora submitted that as the goods are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. We clarify that we have, otherwise not gone into the merits of the matter. In view of the above, the writ application stands disposed off. Mr. Chintan D ..... X X X X Extracts X X X X X X X X Extracts X X X X
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