Court Orders Immediate Release of Conveyance upon Fine Deposit

The court directed the immediate release of the conveyance upon the petitioner's deposit of the determined fine under section 130 of the CGST Act. The deposited amount would be held pending the final outcome, and the petitioner was granted a hearing opportunity before any decision under section 130. The court disposed of the petition, providing a comprehensive resolution to the issue of releasing the conveyance upon fine deposit in lieu of confiscation under the CGST Act.

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Issues: Release of conveyance upon deposit of fine in lieu of confiscation under section 130 of CGST Act.

Analysis:
1. The petitioner, through their advocate, expressed readiness to pay the fine determined by the respondents for the release of the conveyance, subject to a final order under section 130 of the Central Goods and Services Tax Act, 2017/Gujarat Goods and Services Tax Act, 2017 after a hearing.

2. The court considered the submissions of both parties, with the Assistant Government Pleader representing the respondents.

3. Given the petitioner's willingness to deposit the determined amount in the notice issued under section 130 of the CGST Act, the court directed the immediate release of the conveyance upon such deposit. The deposited amount would be treated as a deposit pending the final outcome of proceedings under section 130. The respondents were instructed to provide the petitioner with a reasonable opportunity for a hearing before making a decision under section 130. The petitioner was also granted the right to challenge any adverse order resulting from these proceedings.

4. The court disposed of the petition based on the mentioned observations and directions, thereby addressing the issue of releasing the conveyance upon the deposit of the fine in lieu of confiscation under section 130 of the CGST Act comprehensively.

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