2022 (12) TMI 1366

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.... (PER : HONOURABLE MR. JUSTICE N.V.ANJARIA) Heard learned advocate Mr. Anandodaya S. Mishra, learned advocate for the petitioner and Mr. Krutik Parikh, learned AGP for the respondents for the purpose of admission of the petition and/or otherwise for grant of interim relief. 2. The principal prayer of the petitioner is to set aside the notices dated 12.07.2022 in FORM GST MOV-10 as well as ord....

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....ion 130 of the Central Goods and Services Tax Act, 2017 and the natures of powers exercisable under the said provision. 4. It was stated that Special Civil Application No. 8353 of 2012 involving same point has been subjected to Rule. Therefore, Rule returnable on 29.09.2022. To be heard along with Special Civil Application No. 8353 of 2012. 4.1. As far as prayer for interim relief is concerned....

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....hall release the goods and conveyance of the petitioner, confiscated and detained pursuant to the aforementioned notices bearing Memo No. 41 qua truck No. GJ-10TX-0491 as well as Memo No. 42 qua truck No. GJ-10TX-4546 dated 12.07.2022 in FORM GST MOV-10, subject to the following conditions - (i) The petitioner deposits the amount of tax of Rs.12,44,920 (truck No. GJ-10TX-0491) and Rs.12,58,428/....