2023 (7) TMI 94

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....For the Petitioner(s) No. 1 : Mr. Avinash Poddar(9761)   For the Petitioner(s) No. 1: Ms Anchal A Poddar(13386)   For the Respondent(s) No. 1,2 : Notice Served By DS   ORAL ORDER (PER : HONOURABLE MR. JUSTICE N.V.ANJARIA) Heard learned advocate Mr.Avinash Poddar for the petitioner and learned Assistant Government Pleader Ms. Shruti Dhruve for the respondents in respec....

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....onfiscated them. In other words, authorities sought to derive their powers for taking possession of the goods of the petitioner which were in transit under Section 129 of the Act. It was submitted that the said Section begins with non obstante clause and it is a provision independent of Section 130. In that context, it was submitted that exercise of powers under Section 129 and thereafter switchin....

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....s of the case, by way of interim relief, it is directed that the goods of the petitioner as well as vehicle bearing registration MH-50-2399, shall be released provided the petitioner complies with the following conditions, (i) The petitioner shall deposit with the competent authority of the respondents, total amount of penalty of Rs. 93,750/-, the tax is not assessed by the authorities. ....