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2022 (11) TMI 1335 - HC - GSTConfiscation of the goods passed under Section 130 of the Gujarat Goods and Services Tax Act, 2017 - interaction of Section 129 and 130 of the GST Act - powers exercisable by the authorities under the said provision in relation to the seizure and confiscation of the goods. HELD THAT:- Rule, returnable on 8.12.2022. The respondents are directed to file affidavit-in-reply, if any, on or before 6.12.2022. By way of interim relief it is directed that the respondents shall release the goods and conveyance of the petitioner, confiscated and detained, pursuant to the impugned orders, subject to compliance of the conditions imposed by the petitioner. Petition allowed.
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