Case Law Details
A K Enterprise Vs State of Gujarat (Gujarat High Court)
HC clarified that even pending the Appeals, it shall be open for the writ applicant herein being the owner of the goods and the applicant of the Civil Application being the owner of the conveyance to prefer an appropriate application for the provisional release of the goods as well as the conveyance. It may happen that the Appellate Authority may take some time before it decides the appeals on merits and during that period, if the Appellate Authority deems fit, he may provisionally release the goods and the vehicle subject to certain terms and conditions. We take notice of the fact that there may not be a provision analogous to Sub-section 6 of Section 67 in Section 107 of the Act. However, being an Appellate Authority, there is always an inherent power to pass such interim orders.
FULL TEXT OF THE JUDGMENT/ORDER of GUJARAT HIGH COURT
1. By this writ application under Article 226 of the Constitution of India, the writ applicant – a dealer under the GST has prayed for the following reliefs:
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