Ms Traders vs. State Of Gujarat
(Gujarat High Court, Gujrat)

Case Law
Petitioner / Applicant
Ms Traders
Respondent
State Of Gujarat
Court
Gujarat High Court
State
Gujrat
Date
Feb 24, 2022
Order No.
R/SPECIAL CIVIL APPLICATION NO. 19028 of 2021
TR Citation
2022 (2) TR 5409
Related HSN Chapter/s
N/A
Related HSN Code
N/A

ORDER

1 We have heard Mr. Hardik Modh, the learned counsel appearing for the writ applicant and Mr. Utkarsh Sharma, the learned A.G.P. appearing for the respondents.

2 The writ applicant seeks to challenge the legality 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 Act. We reserve the liberty 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 such application is filed, the appellate authority shall look into the same at the earliest and pass an appropriate order in accordance with law.

4 Mr. Modh brought to our notice that the goods are perishable in nature being the Arecanut. Mr. Modh submitted that his client shall file an appropriate appeal before the appellate authority within eight days from today and along with the appeal, shall also file an application under Sub-section (6) of Section 67 of the Act for the provisional release of the goods. Once such application is filed, the appellate authority shall immediately take it up for hearing and pass an appropriate order within one week thereafter without fail.

5 With the aforesaid, this writ application stands disposed of.

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