Ab Traders vs. State Of Gujarat

SCA/16493/2021HC GujaratGSTCNR GJHC24058847202128 October 2021Bench: HONOURABLE THE CHIEF JUSTICE MS. JUSTICE SONIA GOKANI,HONOURABLE MR. JUSTICE HEMANT M. PRACHCHHAK3 pages

AI SummaryRemanded

Facts

The petitioner, AB Traders, filed a Special Civil Application seeking a writ of mandamus to direct the respondents, the State of Gujarat and another authority, to provisionally release goods in truck number KA-17-C-1451. The petitioner also sought compliance with a previous order dated 23.9.2021 by processing their provisional release application. The petitioner requested interim relief for the immediate provisional release of the truck and its contents. The learned advocate for the petitioner indicated that the respondent authority had given a positive indication for the release of the vehicle and that the petitioner would approach the concerned authority for all issues raised before the court.

Held

The Court did not make any specific findings on the issues raised. Instead, the learned advocate for the petitioner informed the Court that there was a positive indication from the respondent authority regarding the release of the vehicle and that the petitioner would approach the concerned authority to address all the issues raised. Consequently, the present petition was disposed of as withdrawn. No operative directions were issued by the Court, and no issues were expressly left undecided as the petition was withdrawn by the petitioner.

Key Issues

1. Whether the Court should issue a writ of mandamus directing the respondents to provisionally release the goods in truck number KA-17-C-1451 in terms of Section 67(6) of the GST Acts read with Rule 140 of the GST Rules. 2. Whether the Court should issue a writ of mandamus directing the respondents to comply with the order dated 23.9.2021 and process the provisional release application filed by the petitioner. Petitioner's Arguments: The petitioner sought a writ of mandamus for the provisional release of goods and compliance with a previous court order. The petitioner's advocate stated that there was a positive indication from the respondent authority regarding the release of the vehicle and that the petitioner would approach the concerned authority for resolution of all issues. Revenue's Arguments: The judgment does not record any specific arguments made by the revenue or the State.

Sections Cited

Section 67(6), Rule 140

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

C/SCA/16493/2021 ORDER DATED: 28/10/2021 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 16493 of 2021 ========================================================== AB TRADERS Versus STATE OF GUJARAT & 1 other(s) ========================================================== Appearance: UCHIT N SHETH(7336) for the Petitioner(s) No. 1 MR TRUPESH KATHIRIYA, AGP for the Respondent(s) No. 1,2 ========================================================== CORAM: HONOURABLE MS. JUSTICE SONIA GOKANI and HONOURABLE MR. JUSTICE HEMANT M. PRACHCHHAK Date : 28/10/2021

ORAL ORDER (PER : HONOURABLE MS. JUSTICE SONIA GOKANI)

By way of the present petition, the petitioner seeks following prayers: “28… A. This Hon'ble Court may be pleased to issue a writ of mandamus or writ in the nature of mandamus or any other appropriate writ or order directing the Respondents to forthwith provisionally release the goods in truck number KA-17-C-1451 in terms of the provisions of Section 67(6) of the GST Acts read with Rule 140 of the GST Rules; B. Without prejudice to the above and in the Page 1 of

The judgment continues below.

Read the full judgment

A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.

Create a free account Sign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

Reproduced from the public record of the Gujarat High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.