M/S Mahabharath Kirani Stores vs. The Commercial Tax Officer
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Before: SHRI HARIRAMA PATEL S/O PRABHU RAM, DR. AMBEDKAR VEEDHI,
Order of detention dated 12/11/2022 is passed by the respondent No.1 under order 129 (1) of the CGST Act and State/IGST Act R/w. Section 20 of the IGST Act, 2017 vide Annexure-H.
The learned AGA appearing for the respondent-State on instructions submits that the relief sought in this writ petition does not survive for consideration since the subject goods and the vehicle are released in favour of the petitioner upon payment of fine and penalty.
The submission is placed on record. Accordingly, the writ petition is dismissed as it does not survive for consideration. The registry is directed to return the certified copy of Annexure-H to the petitioner’s counsel after replacing the same with photocopy. JUDGE
VB List No.: 1 Sl No.: 49
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