TMI Blog2021 (3) TMI 375X X X X Extracts X X X X X X X X Extracts X X X X ..... to be released subject to the final outcome of the present writ application. As the final order of confiscation in Form GST MOV 11 has already been passed, we would not like to examine the legality and validity of the same as a statutory remedy of appeal under Section 107 of the Act is available to the writ applicant. This writ application is disposed off with liberty to the writ applicant to p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent No.2. B. This Hon'ble Court may be pleased to issue a writ of mandamus or a writ in nature of mandamus or any other appropriate writ or order directing the learned respondent authorities to forthwith release truck no.GJ04X8728 along with the goods contained therein. C. Pending notice, admission and final hearing of this petition, this Hon'ble Court may be pleased to dir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on behalf of the respondents. 3. Mr. Varis Isani, learned advocate for the petitioner has submitted that as against the amount computed in the order of confiscation made under section 130 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the CGST Act ) read with relevant provisions of the other Acts, the petitioner has already deposited an amount of ₹ 2,67,236 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d not like to examine the legality and validity of the same as a statutory remedy of appeal under Section 107 of the Act is available to the writ applicant. 4 In such circumstances, we dispose of this writ application with liberty to the writ applicant to prefer an appeal under Section 107 of the Act in accordance with law. It is clarified that in the event, if the writ applicant fails in appea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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