TMI Blog2022 (5) TMI 741X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted by the learned counsel for the petitioner that the action impugned in the present Writ Petition is totally one without jurisdiction and that as per Article 265 of the Constitution of India, no tax should be levied or collected except by authority of law. It is further contended that by invoking the provisions of Section 130 of the Central Goods and Services Tax Act, 2017, (for short the Act ) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vied under Section 129 of the Act. It is further submitted that the Non-Obstente clause in Section 129 of the Act is indicative of the legislative intent to prevent the application of any other provisions of the Act with respect to goods in transit. It is further stated by the learned counsel that show cause notice, which is impugned in the Writ Petition also makes it manifest that the goods were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are independent and the authorities are authorized to exercise the power under the said provisions of law. It is further submitted by the learned Government Pleader that the contention of the learned counsel for the petitioner, if accepted, the same would render Section 130 of the Act redundant. When same issue came up for consideration before the Gujarat High Court, Division Bench of the Gu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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