An application u/s 67(6) CGST Act could be preferred only after filing of the appeal u/s 107 of the Act :Guj HC
Forum: Gujarat High Court
The Petitioner filed a writ petition under Article 226 of the Constitution of India, praying for the following reliefs;
a. A writ of mandamus, or any other appropriate writ, order and/or directions in the nature of mandamus to quash the order issued by the Respondent No.2 for confiscation of perishable goods and levy of penalty under Section 130 of the CGST Act.
b.Order and/or directions in the nature of mandamus directing the learned authorities to release perishable goods by quashing and setting aside the detention order issued for such purpose.
c. Order and/or directions in the nature of mandamus to direct the Respondent No.2 to provisionally release the perishable goods u/s 67(6) of the CGST Act.
The Ld. Counsel for the Petitioner submitted that the Hon’ble Court pass an order to release the goods seized as the goods are perishable in nature.The Hon’ble Court held that the Petitioner should file a statutory appeal under Section 107 of the CGST Act against the order passed under Section 130 of the CGST Act.
The Ld Counsel for Petitioner submitted that as the final order of confiscation has already been passed, his client has preferred an application for provisional release of the goods and conveyance under Section 67(6) of the CGST Act.
The Hon’ble Court ruled that an application u/s 67(6) CGST Act could be preferred only after filing of the appeal under Section 107 of the Act. If the Petitioner files an appeal, the authority concerned shall immediately take up the application filed by the Petitioner for provisional release of goods and conveyance under Section 67(6) of the Act and pass appropriate order in accordance with law.
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