This Special Appeal against an interim order directing release of detained goods was disposed of as the vehicle and goods had already been released, rendering the matter academic. The question of law regarding jurisdiction was kept open.
The appeal and the civil writ petition were disposed of as the issue became academic.
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HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR
D.B. Special Appeal (Writ) No. 397/2021
----Respondents
For Appellant(s) : Mr. Sunil Bhandari, through V.C. For Respondent(s) : Mr. Sharad Kothari, through V.C.
HON'BLE THE CHIEF JUSTICE MR. AKIL KURESHI HON'BLE MS. JUSTICE REKHA BORANA
Order
13/01/2022
This appeal is directed against the interim order dated 01.04.2021 passed by the learned Single Judge. Basically, by the said order subject to certain conditions, the learned Single Judge has directed to release the vehicle and goods detained by the GST authorities. This order was challenged by the department. The Division Bench by the order dated 17.11.2021 permitted release
(2 of 2)
[SAW-397/2021]
of the vehicle and goods upon the original petitioner furnishing bank guarantee of Rs.10 lakhs.
It is stated that the vehicle and goods have been released. The entire issue thus is one of the academic interest. Learned counsel for the original petitioner, however, submitted that in the writ petition the very jurisdiction of the authority to intercept and detain the goods and vehicle on the stated ground was under challenge. Now, since the vehicle and goods have been released, we keep the question of law raised by the petitioner open to be decided in appropriate proceedings.
In the result, the appeal is disposed of.
Civil Writ Petition No.5266/2021:
The writ petition has also become infructuous and the same is disposed of accordingly.
(REKHA BORANA),J (AKIL KURESHI),CJ
Ashutosh-31
State Of Rajasthan
H.R. Enterprises
Akil Kureshi
Rekha Borana
As recorded by the court registry
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