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    <title>2022 (3) TMI 1092 - GUJARAT HIGH COURT</title>
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    <description>The HC addressed multiple writ applications concerning detention of goods and vehicles under GST Act Section 130. In the lead case, a wholesale scrap trading company challenged the detention notice and sought release of goods valued at approximately Rs. 9,00,000. The Court ordered release of goods and conveyance upon noting the writ-applicant had already deposited a penalty of Rs. 3,25,454 (200% of tax amount). The release was conditional on submission of a written undertaking on oath and execution of a bond for any fine levied in place of confiscation. Similar relief was granted in connected applications where penalties had been paid.</description>
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    <pubDate>Thu, 17 Mar 2022 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=420054</link>
      <description>The HC addressed multiple writ applications concerning detention of goods and vehicles under GST Act Section 130. In the lead case, a wholesale scrap trading company challenged the detention notice and sought release of goods valued at approximately Rs. 9,00,000. The Court ordered release of goods and conveyance upon noting the writ-applicant had already deposited a penalty of Rs. 3,25,454 (200% of tax amount). The release was conditional on submission of a written undertaking on oath and execution of a bond for any fine levied in place of confiscation. Similar relief was granted in connected applications where penalties had been paid.</description>
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      <pubDate>Thu, 17 Mar 2022 00:00:00 +0530</pubDate>
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