2023 (3) TMI 1322

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....the Respondent(s) No. 2 ADVANCE COPY SERVED TO GOVERNMENT PLEADER/PP ORAL ORDER (PER : HONOURABLE MR. JUSTICE N.V.ANJARIA) Draft amendment dated 19.12.2022 is granted. To be carried out forthwith. 2. Heard learned advocate Mr. Apurva Mehta, for the petitioner and learned AGP Ms. Nidhi Vyas for the respondents for the purpose of admission of the petition and/or otherwise for grant of in....

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....ehicle was intercepted by the respondent authorities and the goods as well as the vehicle came to be confiscated. Thereafter, the notices and orders demanding 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 natu....