Universal Scrap & Metals VS State of Gujarat

The Writ-Application filed under Article 226 of the Constitution of India seeks various reliefs. Firstly, it requests the court to issue a writ of certiorari or a writ in nature of certiorari, or any other appropriate writ or order to quash and set aside an impugned detention order dated 4.2.2020, passed by the 2nd Respondent authority. This detention order is annexed as Annexure A to the application.

Secondly, the application prays for a writ of mandamus or a writ in nature of mandamus, or any other appropriate writ or order, to quash and set aside an impugned confiscation notice dated 12.2.2020, issued by the same 2nd Respondent authority. This confiscation notice is annexed as Annexure B to the application.

Lastly, the application seeks the court to issue a writ of mandamus or a writ in nature of mandamus, or any other appropriate writ or order, pertaining to certain undisclosed matters which are presumably related to the impugned detention order and confiscation notice.

Overall, the writ-application challenges the legality and validity of the aforementioned detention order and confiscation notice, and it seeks appropriate judicial relief through the issuance of various writs or orders under Article 226 of the Constitution of India.

The writ-application filed under Article 226 of the Constitution of India seeks several reliefs from the court. Firstly, it requests the quashing of a detention order dated 4.2.2020 and a confiscation notice dated 12.2.2020 issued by the second respondent authority. Additionally, it asks for the immediate release of a truck, along with its contents, bearing registration number GJ-12-AT-5223, and for a stay on further proceedings related to the confiscation notice. The applicant also seeks interim relief until the matter is fully heard. Finally, the application asks for any further relief deemed appropriate by the court in the interest of justice.

The challenge centers on the legality and validity of the confiscation notice issued under Section 130 of the Central/Gujarat Goods and Services Tax Act, 2017. The applicant asserts ownership of the goods in question and argues that their detention and seizure by the GST Authorities were based on alleged violations of the Act and its associated rules.

At this stage, the court refrains from delving into the merits of the case, emphasizing the immediate priority of securing the release of the goods. Therefore, the applicant’s primary concern should be focused on achieving this goal.

This Writ-Application filed under Article 226 of the Indian Constitution seeks various reliefs, primarily challenging a detention order and a confiscation notice issued by the GST authorities. The applicant, claiming ownership of the goods, asserts that the detention and seizure were unjustified and contrary to the law.

The court, acknowledging the stage of the proceedings, refrains from delving into the merits of the case but emphasizes the urgency of securing the release of the goods. It treats the application as one under Section 67(6) of the Central/Gujarat Goods and Services Tax Act, 2017.

The applicant’s counsel highlights the absence of any order on the application filed under Section 67(6) of the Act. Consequently, the court directs the State Tax Officer to promptly review the application and issue an appropriate order within one week.

The court references previous judgments to underline the legal principles applicable to the situation. It instructs the concerned authority to act in accordance with the law while adjudicating the matter.

Ultimately, the court concludes the writ-application, emphasizing the need for the authority to proceed judiciously and make decisions in compliance with legal requirements. It grants the applicant the liberty to pursue further actions as deemed necessary. The writ-application under Article 226 of the Constitution of India seeks multiple reliefs, including quashing a detention order and a confiscation notice, as well as the release of goods and a stay on proceedings. The applicant challenges the legality of a confiscation notice issued under Section 130 of the Central/Gujarat Goods and Services Tax Act, 2017, claiming ownership of the goods seized by GST Authorities during transportation. The court refrains from delving into the merits of the case, emphasizing the immediate goal of securing the release of the goods. It treats the application as one under Section 67(6) of the Act, directing the State Tax Officer to address it promptly within a week. Referring to established legal principles outlined in previous cases, the court instructs the authority to act in accordance with the law. The applicant is granted the opportunity to present their case for both the discharge of the notice and the release of goods before the authority.

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