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    <title>2023 (8) TMI 648 - GUJARAT HIGH COURT</title>
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    <description>The HC directed the provisional release of the petitioner&#039;s seized goods and conveyance, contingent upon the petitioner depositing the total tax amount, penalty, and fine in lieu of confiscation, and furnishing fresh bonds. The Respondent-authority was restrained from further action under Section 130 of the CGST Act until the petition&#039;s final resolution. Compliance with these conditions mandated immediate release, while non-compliance would vacate the interim relief. The petition was scheduled for further proceedings, allowing direct service of related civil applications.</description>
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      <description>The HC directed the provisional release of the petitioner&#039;s seized goods and conveyance, contingent upon the petitioner depositing the total tax amount, penalty, and fine in lieu of confiscation, and furnishing fresh bonds. The Respondent-authority was restrained from further action under Section 130 of the CGST Act until the petition&#039;s final resolution. Compliance with these conditions mandated immediate release, while non-compliance would vacate the interim relief. The petition was scheduled for further proceedings, allowing direct service of related civil applications.</description>
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