2022 (3) TMI 92

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..... The liberty is reserved for the writ applicant to file an appropriate appeal against the impugned order passed in Form GST MOV 11. If the goods and conveyance are still under detention, then it shall be open for the writ applicant to file an application under Sub-section (6) of Section 67 of the Act before the appellate authority for the provisional release of the goods and conveyance. If any s .....

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..... and validity of the impugned order passed by the State Tax Officer (II), Surat, dated 20th November 2021 in Form GST MOV 11. 3 We are not inclined to entertain this writ application only on the ground that the impugned order passed by the authority concerned in Form GST MOV 11 is an appealable order. The writ applicant has a statutory remedy of filing an appeal under Section 107 of the GST .....

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