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2023 (8) TMI 1357
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....ati for Nanavati & Company for the petitioner in respect of admission of the petition as well as with regard to grant or otherwise of the interim relief. 2. Following prayers are advanced in this petition filed under Article 226 of the Constitution, (i) Declaring the action of 1st respondent in detaining the goods being transported in truck bearing registration number RJ 14 GD 7262 fro....
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.... Services Tax Act, 2017, inspected the conveyance on 07.04.2023 and detained the goods by order dated 08.04.2023. 3.1 The authority also issued notice dated 10.04.2023 under section 130 of the Central Goods and Services Tax Act, 2017, for confiscation of the goods. 4. It is the contention of the petitioner that when the goods were in transit, the authorities intercepted the goods and confisc....
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....oods and conveyance has also been granted on condition. 5. Rule, returnable on 21.06.2023. 6. By way of interim relief, the goods of the petitioner 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.8,34,832/-, tax is not assessed by the auth....