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MAHMMADBHAI PIRABHAI SADHRIYAT vs. UNION OF INDIA
(Gujarat High Court)

Hon'ble Judges:

HARSHA DEVANI
SANGEETA K. VISHEN

Pet. Counsel

Darshan B Gandhi

P P Majmudar

Res. Counsel

Viral K Shah

Petitioner / Applicant	MAHMMADBHAI PIRABHAI SADHRIYAT
Respondent	UNION OF INDIA
Court	Gujarat High Court
State	Gujrat
Date	Nov 28, 2019
Order No.	R/SPECIAL CIVIL APPLICATION NO. 18934 of 2019 R/SPECIAL CIVIL APPLICATION NO. 19045 of 2019 R/SPECIAL CIVIL APPLICATION NO. 19047 of 2019
Citation	2019(11) TAXREPLY 1680
Original Order
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ORDER
1. By these petitions under article 226 of the Constitution of India, the petitioners have challenged the common orderin- original dated 1st November, 2019 passed by the Additional Commissioner of Central GST and Central Excise, Vadodara-II (hereinafter referred to as the “adjudicating authority”) whereby, he has ordered confiscation of the vehicles which are subject matter of the petitions and given the petitioners an option of redemption on payment of redemption fine as stipulated in the impugned order. 2. Heard Mr. P.P. Majmudar, learned advocate for the petitioners and Mr. Viral K. Shah, learned senior standing counsel for the respondent. 3. Mr. Viral K. Shah, learned senior standing counsel for the respondent, has at the outset raised a preliminary contention as regards the maintainability of the present petitions on the ground that against the impugned order in original, the petitioners have a remedy of appeal before the Commissioner (Appeals) Central Goods....