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2023 (4) TMI 906 - GUJARAT HIGH COURTJurisdiction of the Sales Tax Officer(1), Surat - power to invoke the confiscation proceedings under Section 130 of the CGST Act read with Section 20 of the IGST Act - HELD THAT:- In view of the fact that the goods been auctioned by authority, learned advocate for the petitioner has submitted that in such circumstances of the case, conveyance may be released and the petitioner is ready and willing to give sufficient amount of bond for the remaining amount of fine in lieu of conveyance. In the totality or the facts and circumstances of the case, of the submissions made by the learned advocate for the petitioner, it would be in the interest of justice if the conveyance in question i.e. truck bearing registration No.RJ-09-GB-0240 is ordered to be released provided the following conditions are complied with, (i) The petitioner shall deposit Rs.1,00,000/- with the respondent authority & (ii) The petitioner shall also furnish a bond of Rs.25,86,456/- towards demand of conveyance with the respondent authority. Once the bond is furnished and the amount of Rs.1,00,000/- is deposited with the respondent authority, the respondent concern may release the conveyance immediately.
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