Court orders release of seized vehicle under Central Goods and Service Tax Act

The High Court ordered the immediate release of a confiscated conveyance under the Central Goods and Service Tax Act, 2017, with registration number GJ-01-BT-8242 upon the petitioner paying an amount exceeding the fine for confiscation. The petitioner was directed to cooperate with authorities and provide necessary details upon request by a specified date for compliance, with direct service permitted on the day of the judgment.

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Issues: Release of confiscated conveyance under the Central Goods and Service Tax Act, 2017.

Analysis:
The High Court, comprising Honourable Ms. Justice Harsha Devani and Honourable Ms. Justice Sangeeta K. Vishen, heard arguments from Mr. D.K. Puj for the petitioner and Ms. Maithili Mehta, Assistant Government Pleader for the respondent. The petitioner had already paid an amount exceeding the fine for confiscation under section 130 of the Central Goods and Service Tax Act, 2017. Consequently, the Court directed the immediate release of the conveyance with registration number GJ-01-BT-8242. However, the petitioner was instructed to cooperate with the authorities and provide necessary details upon request. The order was set for compliance by a specified date, with direct service permitted on the day of the judgment.

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