TMI Blog2021 (1) TMI 925X X X X Extracts X X X X X X X X Extracts X X X X ..... no good or valid reason for us to entertain this writ application. Ms. Parikh, would submit that this writ application has been filed redressing the grievance with regard to the arbitrary action taken by the respondents. We may only say that while deciding the Appeal, the Appellate Authority can always go into the question as regards the legality and validity of the action taken by the authori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A) issued by the Respondent No.2; c) to quash and set aside the Show Cause Notice under Section 130 of the CGST Act dated 30.09.2020 (Annexure A1) issued by the Respondent no.2; d) to quash and set aside the Order of Confiscation under Section 130 of the CGST Act dated 10.10.2020 (Annexure A2) passed by the Respondent No.2; e) pending the admission, hearing and final disposal of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of tax and penalty; i) any other and further relief deemed just and proper be granted in the interest of justice. 2. We have heard Ms. Vaibhavi Parikh, the learned counsel appearing for the writ applicant. We take notice of the fact that the final order of confiscation under Section 130 of the CGST Act has been passed by the respondent no.2. We are informed by Ms. Parikh, that the wri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earing and decide the same in accordance with law. We also keep it open for the writ applicant to file an appropriate application under Section 67(6) of the Act for the provisional release of the goods. If any such application is filed, the same shall be taken up for hearing within 2 days from the date of the filing and shall be decided within 2 days thereafter. We are informed that the goods are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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