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2022 (5) TMI 741 - ANDHRA PRADESH HIGH COURTJurisdiction to issue SCN - Levy of tax - invocation of provisions of Sections 129 and 130 of CGST Act - HELD THAT:- When same issue came up for consideration before the Gujarat High Court, Division Bench of the Gujarat High Court in the case of M/S SHANTI METAL INDUSTRIES VERSUS STATE OF GUJARAT [2022 (4) TMI 508 - GUJARAT HIGH COURT], granted interim order subject to the petitioner therein depositing penalty and directed release of goods and conveyance. The issues raised in the present Writ Petition are required to be re-examined after filing counter by the respondents - there shall be stay of further proceedings pursuant to the impugned show cause notice dated 16.04.2022 and the subject goods and conveyance shall be released subject to the petitioner paying 1/4th of the amount proposed by the respondent authorities in the impugned show cause notice and on execution of personal bond for rest of the amount. Petition allowed by way of remand.
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