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GST: Section 67(6) application can be preferred only after appeal filing
Case Law Details
- Case Name
- Jay Goga Traders Vs. State of Gujarat (Gujrat High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Gujarat High Court
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Jay Goa Traders Vs. State of Gujarat (Gujrat High Court)
High Court held that application u/s 67(6) CGST Act, 2017 could have been preferred only after filing of the appeal under Section 107 of the Act. Be that as it may, if an appeal is filed, the authority concerned shall immediately take up the application filed by the writ applicant for provisional release of goods and conveyance under Section 67(6) of the Act and pass appropriate order in accordance with law, within a period of 8 days thereafter. We clarify that we have, otherwise not gone into the merits of the matter. In view of the a...



