2022 (10) TMI 1065

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....ioner(s) No. 1 NOTICE NOT RECD BACK for the Respondent(s) No. 2 Mr. TRUPESH KATHIRIYA, AGP for the Respondent(s) No. 1,3 ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) Heard learned advocate Mr. Devendra Harnesha with learned advocate Mr. Anurag Agrawal for the petitioner and learned Assistant Government Pleader Mr. Trupesh Kathiriya for the respondent. 1.1 Learned Assistant Gove....

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....nish Logistics vide bill of Lading No. 332 dated 28.6.2022 in Lorry No. OR-04-N-1161 after issuing E-Way Bill No. 6114 3561 4562. 2.2 It is a case of the petitioner that during the course of transit, the Lorry No. OR-04-N-1161 carrying the aforesaid goods was intercepted by the respondent No.3 at 2.10 pm on 29.06.2022. The respondent No.3 recorded the statement of driver of Lorry in FORM GST MOV-....

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....another words, it was submitted that the authorities sought to derive their powers to overcome the possession of the petitioner of goods in transit from section 129 of the GST Act. It was submitted that since section 129 of the GST Act begins with the non-obstante clause, it is a provision independent of section 130. It was submitted that the entire exercise of powers under section 130 was without....

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.... to direct the respondents to release the goods and conveyance of the petitioner, however, upon imposition of suitable condition on the petitioner. 6.2 As could be seen from the impugned order, the penalty is calculated at Rs. 6,50,970/-. The same amount is calculated towards the fine in lieu of confiscation of conveyance. It will be expedient if the petitioner is asked to deposit Rs. 13 lakhs an....