The High Court of Gujarat dismissed a writ application challenging the confiscation order under Section 130 of the CGST Act, holding that a statutory appeal remedy was available to the petitioner.
Writ application disposed of on the ground that statutory remedy of appeal was available.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
C/SCA/4081/2022 ORDER DATED: 03/03/2022
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/SPECIAL CIVIL APPLICATION NO. 4081 of 2022
============================================= M/S ASHUTOSH TEXTILE
Versus STATE OF GUJARAT
============================================= Appearance:
MR.AVINASH PODDAR(9761) for the Petitioner(s) No. 1 for the Respondent(s) No. 1,2,3,4,5
=============================================
CORAM: HONOURABLE MR. JUSTICE J.B.PARDIWALA and HONOURABLE MS. JUSTICE NISHA M. THAKORE
Date : 03/03/2022 ORAL ORDER
(PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA)
The subject matter of challenge in the present writ application is to the legality and validity of the order passed in Form GST MOV – 11. The goods and the conveyance have been ordered to be confiscated under Section 130 of the Act.
In such circumstances, we decline to entertain this writ application on the short ground that there is statutory remedy of an appeal available to the writ applicant for the purpose of challenging the impugned order passed in Form GST MOV – 11. If any appeal is filed, the appellate authority shall take it up for hearing expeditiously and pass an appropriate order in accordance with law.
With the aforesaid, this writ application stands disposed of.
(J. B. PARDIWALA, J)
(NISHA M. THAKORE,J)
NEHA
Page 1 of 1
1 issue framed by the court
Whether the High Court should entertain a writ challenge against an order of confiscation of goods and conveyance under Section 130 when a statutory remedy of appeal is available.
1 provisions across 1 enactments
M/S ASHUTOSH TEXTILE
STATE OF GUJARAT
J.B.PARDIWALA
NISHA M. THAKORE
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
