TMI Blog2020 (9) TMI 682X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 of the GST Act. Accordingly, without prejudice to the right of the petitioner to impugn Ext.P2 series of assessment orders before the appellate authority under the GST Act, the writ petition in its challenge against the said orders is dismissed. Recovery steps for recovery of the amounts confirmed against the petitioner by EXt.P2 Series of assessment orders shall, however, be kept in abeyance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e goods and levy of penalty under 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 mandam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ora, the learned counsel for 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 subm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eal 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. We clarify that we have, otherwise not gone into the merits of the matter. In view of the above, the writ application stands ..... X X X X Extracts X X X X X X X X Extracts X X X X
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