2023 (3) TMI 108

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ndya, for the petitioner and learned Asst. Government Pleader Mr. Krutik Parikh, 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 notice dated 31.12.2021 whereby the goods and conveyance of the petitioner came to be confiscated and penalty was levied under Section 130 of t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the respondent authorities and the goods as well as the vehicle came to be confiscated. Thereafter, the notices and orders demanding tax, penalty and fine, etc., came to be issued. 3.1 The question involved in this petition is about the interaction, interplay and inter se application of Section 129 and Section 130 of the Central Goods and Services Tax Act, 2017 and the natures of powers exercis....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... of conveyance of Rs. 2,85,120/-. 6. By way of interim relief, it is directed that the respondents shall release the goods and conveyance of the petitioner, confiscated and detained pursuant to the aforementioned order No. 467 dated 19.01.2022 passed in FORM GST MOV-11, subject to the following conditions - (i) The petitioner deposits the amount of tax of Rs. 2,85,120/-. (ii) ....