Gujarat High Court
Inderdeep Singh Kakar vs State Of Gujarat on 19 January, 2021
Bench: J.B.Pardiwala, Ilesh J. Vora
C/SCA/10038/2020 ORDER
IN THEHIGHCOURTOF GUJARATAT AHMEDABAD
R/SPECIALCIVILAPPLICATIONNO. 10038of 2020
With
CIVILAPPLICATION(FORINTERIMRELIEF) NO. 1 of 2020
In
R/SPECIALCIVILAPPLICATIONNO. 10038of 2020
With
R/SPECIALCIVILAPPLICATIONNO. 10466of 2020
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AASHIWARDMARKETINGTHROUGHSAIFTANVEER
Versus
STATEOF GUJARAT
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Appearance:
MRCHETANK PANDYA(1973)for the Petitioner(s)No. 1
ADVANCECOPYSERVEDTO GOVERNMENTPLEADER/PP(99)for the Respondent(s)No.
1
NOTICESERVED(4)for the Respondent(s)No. 1,2,3,4
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CORAM: HONOURABLE MR. JUSTICE J.B.PARDIWALA
and
HONOURABLE MR. JUSTICE ILESH J. VORA
Date: 19/01/2021
ORALORDER
(PER: HONOURABLEMR. JUSTICEJ.B.PARDIWALA)
1. On 07.01.2021, this Court passed the following order in the Civil
Application No.1 of 2020 :-
"We have heard Mr. Chintan Dave, the learned Assistant Government
Pleader, appearing for the State. Mr. Dave shall take instructions on the
following questions :-
(1) Whether any appeal under Section 107 of the GST Act has been filed
by the writ-applicant against the final order of confiscation passed in the
FORM GST MOV-11?
(2) If there is any appeal already preferred, then what is the status of
such appeal?
(3) Whether pending the appeal, the writ-applicant has preferred any
C/SCA/10038/2020 ORDER
application under Section 67(6) of the Act for the provisional release of
the goods?
(4) If there is already an appeal filed and pending before the authority,
then whether the writ-applicant has deposited 10% of the total amount
sought to be recovered under the Act?
2. Mr. Dave, shall seek the necessary information as regards the above
and assist this Court o the next date of hearing.
3. Post it on 13.1.2021 on top of the Board."
2. Today, when the matter is taken up for further hearing, Mr. Chintan
Dave the learned Assistant Government Pleader appearing for the
State respondents makes a statement that the writ applicants have
preferred two appeals against the final order of confiscation passed in
the FORM GST MOV-11. One Appeal is with respect to the goods in
question and the other Appeal is with respect to the Vehicle in
question.
3. We are further informed by Mr. Chetan Pandya the learned Counsel
appearing for the writ applicants that he has completed his arguments
before the Appellate Authority in both the Appeals and now the matter
is kept on JANUARY 22, 2021 to hear the Department. Mr. Dave the
learned Assistant Government Pleader assures this Court that there
shall not be any further delay with respect to the hearing of the
Appeals. On 22.01.2021, the Department shall appear and make its
submissions before the Appellate Authority.
4. We dispose of these matters with a direction to the Appellate Authority
to complete the hearing of both the appeals and pass the final order by
JANUARY 31, 2021. We expect the Appellate Authority while deciding
the Appeals to keep in mind the principles of law as explained by this
Court in the case of Synergy Fertichem (P) Limited v. State of
Gujarat in Special Civil Application No.4730/2019 and allied matters,
decided on 23.12.2019 as well as the judgment rendered in the case of
Insha Trading Co. v. State of Gujarat and Others in Special Civil
Application No.16901/2019, decided on 18.10.2019.
C/SCA/10038/2020 ORDER
5. With the aforesaid, both the Writ Applications alongwith the Civil
Application stand disposed of. If ultimately, the Writ Applicants are
aggrieved by any order that may be passed by the Appellate Authority,
then it shall be open for the Writ applicants to avail appropriate legal
remedy available to them in law.
6. With the above, both the Writ Applications as well as the Civil
Application stand disposed of.
Sd/-
(J. B. PARDIWALA,J)
Sd/-
(ILESHJ. VORA,J)
CAROLINE
