C/SCA/7046/2020 ORDER IN HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 7046 of 2020 With R/SPECIAL CIVIL APPLICATION NO. 7047 of 2020 With R/SPECIAL CIVIL APPLICATION NO. 7048 of 2020 SHIV AGRO THROUGH ASHOKKUMAR KANTIBHAI PATEL Versus STATE OF GUJARAT Appearance: MR.D K.PUJ(3836) for Petitioner(s) No. 1 for Respondent(s) No. 2 MS MANISHA LAVKUMAR SHAH GP WITH MS GUPTA AGP- ADVANCE COPY SERVED TO GOVERNMENT PLEADER/PP(99) for Respondent(s) No. 1 CORAM: HONOURABLE MR.JUSTICE J.B.PARDIWALA and HONOURABLE MR. JUSTICE ILESH J. VORA Date : 11/05/2020 ORAL ORDER (PER : HONOURABLE MR.JUSTICE J.B.PARDIWALA) 1 As issues raised in all captioned writ applications are same, those were heard analogously and are being disposed of by this common order. 2 For sake of convenience, Special Civil Application No.7046 of 2020 is treated as lead matter. 3 By this writ application under Article 226 of Constitution of India, writ applicant has prayed for following reliefs: Page 1 of 3 Downloaded on : Fri May 07 12:03:06 IST 2021 C/SCA/7046/2020 ORDER A. This Hon'ble Court may be pleased to issue writ of mandamus, or any other appropriate writ, order and/or directions in nature of mandamus quashing and setting aside action of respondent No.2 to stop goods and conveyance bearing Truck No.RJ.19.GE.8445 after declaring that said actions of respondent No.2 are absolutely illegal, unlawful, contrary to facts and evidence on record, violative of principles of natural justice and against provisions of Act and Rules framed thereunder. B. During admission, hearing and final disposal of present petition, this Hon'ble Court may be pleased to grant interim relief directing respondent NO.2 to release goods and conveyance in question forthwith on any terms and conditions as may be fixed by this Hon'ble Court. C. Hon'ble Court may be pleased to pass any other order or relief as may be deemed fit to Hon'ble Court. 4 We have heard Mr. D.K. Puj, learned counsel appearing for writ applicant and Ms. Manisha Lavkumar Shah, learned Government Pleader assisted by Ms. Gupta, learned A.G.P. for State through video conferencing. 5 We take notice of fact that order in form GST MOV 11 has already been passed by concerned authority. It is suggestive of fact that final order of confiscation of goods and conveyance has been passed. In such circumstances, we decline to interfere in matter. We relegate writ applicant to prefer statutory appeal under Section 107 of G.S.T. Act before appellate authority. We further clarify that pending appeal that may be filed by writ applicant, it shall also be open for writ applicant to prefer application under Section 67(6) of Act for provisional release of goods upon execution of bond and furnishing of security or on payment of applicable tax, penalty and interest payable. If any such application is filed, concerned authority shall look into same and pass appropriate order in accordance with law within period of one week Page 2 of 3 Downloaded on : Fri May 07 12:03:06 IST 2021 C/SCA/7046/2020 ORDER from date of receipt of such application. 6 With aforesaid directions, we dispose of all three writ applications. (J. B. PARDIWALA, J) (ILESH J. VORA,J) CHANDRESH Page 3 of 3 Downloaded on : Fri May 07 12:03:06 IST 2021 Shiv Agro v. State of Gujarat