Ab Traders vs. State Of Gujarat

SCA/16419/2021HC GujaratGSTCNR GJHC24058846202128 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 before the Gujarat High Court seeking a writ of mandamus. The petitioner requested the court to direct the respondents, the State of Gujarat and another authority, to provisionally release goods in truck number KA-14-C-0878. This relief was sought under Section 67(6) of the GST Acts read with Rule 140 of the GST Rules. Alternatively, the petitioner sought compliance with a previous order dated 23.9.2021 passed by the High Court, directing the respondents to process the provisional release application. The petitioner also sought an interim direction for the provisional release of the truck and its contents pending the final hearing. The learned advocate for the petitioner indicated that the petitioner would approach the concerned authority for resolution of all issues raised.

Held

The Court did not decide the substantive issues raised by the petitioner. Instead, the learned advocate for the petitioner made a submission indicating a positive indication from the respondent authority regarding the release of the vehicle. Consequently, the petitioner stated that they would approach the concerned authority to address all the issues raised before the Court. Based on this submission and the petitioner's intention to withdraw the petition, the Court disposed of the present petition as withdrawn. No specific findings were made on the legality of the detention of the goods or the applicability of Section 67(6) and Rule 140. The operative direction was to dispose of the petition as withdrawn.

Key Issues

1. Whether the Court should issue a writ of mandamus directing the respondents to provisionally release the goods in truck number KA-14-C-0878 under Section 67(6) of the GST Acts read with Rule 140 of the GST Rules? The petitioner argued for this release. 2. Whether the respondents should be directed to comply with the previous order dated 23.9.2021 and process the petitioner's provisional release application? The petitioner sought this alternative relief. 3. Whether an interim direction for the provisional release of the truck and goods should be granted pending the final hearing? The petitioner prayed for this interim relief. The revenue or State did not record any arguments in the judgment.

Sections Cited

Section 67(6), Rule 140

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

C/SCA/16419/2021 ORDER DATED: 28/10/2021 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 16419 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 ========================================================== 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-14-C-0878 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

The judgment continues below.

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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.