2022 (11) TMI 324

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....i For the Respondent :  GP For Commercial Tax DR.KMR,J + TRR,J I.A.No.3 of 2022 This application is filed to modify the order passed by this Court dated 26.05.2022 in W.P.No.15445 of 2022. Learned counsel for the petitioner would contend that by invoking the provisions of Section 130 of the Central Goods and Services Tax Act, 2017, (for short "the Act"), 1st respondent acted wi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....of any other provisions of the Act with respect to goods in transit. Further learned counsel for the petitioner draws the attention of this Court with regard to case law of the Gujarat High Court in the case of Synergy Fertichem Private Limited Vs. State of Gujarat (2020(33) GSTL 513 (Guj) and also placed on record the interim order passed by Gujarat High Court dated 30.03.2022 in "M/s Shanti Meta....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....peal against the confiscation order, there shall be a deemed stay against the said order subject to payment of 10 percent disputed tax amount. It is further contended that if this Court releases the goods and vehicle on payment of 25% of the value proposed in confiscation order and a personal bond for the remaining amount, there shall be no loss to the Government exchequer and requested to modi....