Petition to Release Truck in Illegal Cigarette Transport Denied; GST Confiscation Proceedings Limit Magistrate's Jurisdiction.

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....Seeking grant of permission to release the Truck - illegal transport of Gold Steef Cigarettes - tax evasion - GST Department has already initiated proceedings for confiscation of the vehicle - Since the proceedings have already been initiated by the GST Department, therefore, the learned trial Magistrate has no jurisdiction to entertain the application filed by the Petitioner for grant of supurdnama. - HC....