SB Traders v. State of Gujarat
[Citation -2020-LL-1106-76]

Citation 2020-LL-1106-76
Appellant Name SB Traders
Respondent Name State of Gujarat
Court HIGH COURT OF GUJARAT AT AHMEDABAD
Relevant Act CGST
Date of Order 06/11/2020
Judgment View Judgment
Keyword Tags order of confiscation • alternative remedy


C/SCA/14648/2020 ORDER IN HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 14648 of 2020 MESSERS SB TRADERS THROUGH PROPRIETOR SUMAIR K THROUGH POWER OF ATTORNEY & 1 other(s) Versus STATE OF GUJARAT THROUGH SECRETARY, MINISTRY OF FINANCE & 2 other(s) Appearance: MR SAMEER GUPTA FOR MR MONAL S CHAGLANI(10240) for Petitioner(s) No. 1,2 MR CHINTAN DAVE, AGP for Respondent(s) No. 1 CORAM:HONOURABLE CHIEF JUSTICE MR. VIKRAM NATH and HONOURABLE MR. JUSTICE J.B.PARDIWALA Date : 06/11/2020 ORAL ORDER (PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA) 1. We have heard Mr. Sameer Gupta, learned counsel assisted by Mr. Monal S. Chaglani, learned counsel appearing for writ applicants and Mr. Chintan Dave, learned Assistant Government Pleader appearing for respondents. 2. By this writ application under Article 226 of Constitution of India, writ applicants have prayed for following reliefs : This Hon ble Court may graciously be pleased to issue writ, order or direction in nature of : (a) Certiorari quashing MOV-10 (Confiscation notice dated 08.08.20 (Annexure-F to petition); (b) Certiorari quashing order bearing No.GSL/S.5(1)/ B.1 dated 23.06.17 (Annexure-M passed by Respondent No.2. Page 1 of 3 Downloaded on : Mon Feb 22 16:12:08 IST 2021 C/SCA/14648/2020 ORDER (c) Certiorari quashing notification bearing No.GSL/ 1/Jurisdiction/B.2052 dated 29.06.17 (Annexure-N) issued by Respondent no.2. (d) Certiorari quashing notification bearing no.VVK- 502017-771-TH-3, dated 30.06.17, (Annexure-O) issued by Respondent no.2. (e) Certiorari quashing order bearing no.VVK/MKM- 1/Namadhidhan/2017-18/O/2626, dated 26.07.17 (Annexure-P) passed by Respondent No.2. (f) Mandamus directing Respondent No.3 to forthwith release goods and vehicle without demanding any security; (g) Pending notice, admission and final hearing of this petition, this Hon ble Court may be pleased to direct learned Respondent Authorities to forthwith release goods with vehicle no.KA01 AE 4259 detained/seized in purported exercise of powers under Section 129 and Section 130 of GST Acts; (h) Issue any other writ, order or direction in favour of petitioner which this Hon ble Court deems fit in facts and circumstances of case; (I) Award cost of petition to petitioner; 3. Mr. Gupta, learned counsel did make few submissions more particularly with regard to very jurisdiction of Chief Commissioner of State Tax. However, as we are not inclined to go into such issue, Mr. Gupta made request that this petition may be disposed of relegating writ applicants to avail alternative remedy of filing appeal under Section 107 of Act. It is further pointed out by Mr. Gupta that yesterday final order in Form MOV-11 has been passed. This is suggestive of fact that final order of confiscation has been passed. Such order would be Page 2 of 3 Downloaded on : Mon Feb 22 16:12:08 IST 2021 C/SCA/14648/2020 ORDER appealable order under Section 107 of Act. It is also pointed out that three months back, application was filed under Section 67(6) of Act for provisional release of goods and conveyance. However, according to learned counsel, no orders have been passed on such application. 4. We dispose of this writ application with direction to authority concerned to immediately take up application filed by writ applicants under Section 67(6) of Act for provisional release of goods and conveyance and pass appropriate order in accordance with law within period of one week from date of presentation of this order. We clarify that we have otherwise not gone into merits of matter. 5. With above, this writ application stands disposed of. (VIKRAM NATH, CJ) (J. B. PARDIWALA, J) A. B. VAGHELA / GAURAV THAKER Page 3 of 3 Downloaded on : Mon Feb 22 16:12:08 IST 2021 SB Traders v. State of Gujarat
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