This court deem it just and appropriate to dispose off this petition reserving liberty in favour of the petitioner to urge all contentions before the respondent who shall pass appropriate order in accordance with law after hearing the parties.
Section 129 of the CGST Act, 2017— Goods in Transit - The petitioner sought writ of certiorari or directions for quashing the impugned interim order dated 15th April 2021 as being not in accordance with the directions of this Hon’ble court and being not in accordance with the principles of natural justice and consequently release the goods and conveyance to the petitioner transporter, pending disposal of the main appeal. The court observed that the main appeal filed by the petitioner before the respondent Appellate Authority is posted on 01.09.2021.
Held that:- The Hon’ble High Court granted liberty to the petitioner to urge all contentions before the respondent Appellate Authority and file such application along with documents which shall be considered by the respondent who shall pass appropriate order in accordance with law after hearing the parties.
This court deem it just and appropriate to dispose off this petition reserving liberty in favour of the petitioner to urge all contentions before the respondent who shall pass appropriate order in accordance with law after hearing the parties.
Section 129 of the CGST Act, 2017— Goods in Transit - The petitioner sought writ of certiorari or directions for quashing the impugned interim order dated 15th April 2021 as being not in accordance with the directions of this Hon’ble court and being not in accordance with the principles of natural justice and consequently release the goods and conveyance to the petitioner transporter, pending disposal of the main appeal. The court observed that the main appeal filed by the petitioner before the respondent Appellate Authority is posted on 01.09.2021.
Held that:- The Hon’ble High Court granted liberty to the petitioner to urge all contentions before the respondent Appellate Authority and file such application along with documents which shall be considered by the respondent who shall pass appropriate order in accordance with law after hearing the parties.