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Judgment
9 paragraphs · 202 wordsManoj Kumar Gupta, CJ
The following prayers have been made in the Writ Petition :-
“(i) Issue a writ, order or direction, in the nature of certiorari quashing the Show Cause Notice vide FORM GST MOV-10 u/s. 130, GST Act 2017 along with FORM GST DRC- 01 bearing reference no. ZD0503260111028 dated 20/03/2026 issued by the Respondent No. 2 (ANNEXURE-2);
(ii) Issue a writ, order or direction, in the nature of certiorari quashing the proceeding u/s. 130, GST Act 2017 initiated by the Respondent No. 2;
(iii) Issue a writ, order or direction, in the nature of mandamus directing the Respondents to release the Goods and Vehicle of the Petitioner bearing registration No. HR55AX 0501 intercepted by the Respondent No. 2 on 18/03/2026 (ANNEXURE-2).”
Learned counsel for the petitioner very fairly states that, in pursuance of the impugned show cause notices, the respondents have already passed final order yesterday.
Since final order has already been passed, the challenge to the show cause notices has been rendered infructuous.
The Writ Petition stands disposed of accordingly, without prejudice to the right of the petitioner to avail legal remedies against the final order.
All pending applications stand disposed of accordingly.