2023 (3) TMI 1201

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....No. 1 : Hiren J Trivedi (8808)   For the Respondent(s) No. 1,2 : Mr. Aditya Pathak, Assistant Government Pleader   ORAL ORDER (PER : HONOURABLE MR. JUSTICE N.V.ANJARIA) Heard learned advocate Mr. H. J. Trivedi for the petitioner and learned Assistant Government Pleader Mr. Aditya Pathak for the respondent. 2. By filling this petition, under Article 226 of the Constitution,....

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.... calling upon the petitioner to remain present on 15.10.2019. As far as the aspect of detention of conveyance as well as goods lying in the conveyance was concerned, the petitioner had deposited the amount of tax and penalty. 3.1 As per order dated 18.10.2019, the court granted interim relief directing the second respondent to release the conveyance-truck bearing registration No. GJ-21-W-6977 t....

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....that is on 15.10.2019, the respondent No.2 proceeded to pass order of confiscation of goods and conveyance and demanded tax, fine and penalty under section 130 of the Act. The petitioner pointed out that he had already deposited the amount of tax and penalty. 4. In view of the above factual scenario obtaining and the sequence of events and dates noticed, it transpires that the petitioner was ca....

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....e ground, order dated 15.10.2019 (FORM GST MOV 11) passed under section 130 of the CGST ACT is hereby set aside. 6. The proceedings are remanded to the competent authority of the respondents, which shall decide the subject matter afresh after giving opportunity to the petitioner to defend his case. 6.1 The amount of tax and penalty deposited by the petitioner shall remain subject to outcome ....