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2021 (10) TMI 925

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..... s) No. 1 (PER : HONOURABLE MS. JUSTICE SONIA GOKANI) Note for speaking to minutes is filed urging that as there were similar three matters on the particular day, the order of Special Civil Application No.14273 of 2021 has been transcribed in the present matter. The entire order shall be replaced by recalling the order dated 23.09.2021 and the new order shall be as under: 1. The petitioner is a proprietary firm duly registered and is holding the GSTIN No.24AOXPP6994H1ZX. He deals in wholesale/retain purchase and sale of unwrought aluminum and ferrous waste and scrap. His grievance is with regard to the detention of conveyance bearing registration No.GJ01-DY-7177 which was intercepted by the respondent No.2 on 29.08.2021 at Sh .....

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..... 30 of the Act; (c) Such other and further reliefs which the Hon ble Court deems fit in the interest of justice; (d) To award the cost of the petition. 4. We have heard the learned advocate, Mr.Ashutosh Dave appearing for the petitioner. He has taken us through the pleadings as well as materials which has been adduced. 4.1 Learned advocate, Mr.Ashutosh Dave appearing for the petitioner has relied upon the decision in the case of Special Civil Application No.5172 of 2020. He has requested that this Court may issue a writ of mandamus or any other appropriate writ or order directing the respondents to forthwith provisionally release the goods number GJ-01-DY-7177 in terms of the provisions of Section 67(6) of the GST Acts. .....

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..... ard on the issue of provisional release to enable the petitioner to take necessary legal course if in case there arises any need for challenge. The period of two weeks shall be allowed before the officer concerned chooses to pass the order of confiscation in the form of GST MOV 11. We choose to dispose of this writ application along the line of the order passed by this Court in Special Civil Application No.5172 of 2020 dated 26.02.2020 with a direction to the respondent No.2 to look into the application and pass appropriate order in accordance with law. Since the hearing is scheduled tomorrow, we direct the respondent No.2 to first consider the application for release of the goods and vehicle in accordance with law. Let this exercise be und .....

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