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2020 (10) TMI 372 - HC - GSTRelease of detained goods alongwith the vehicle - it is the case of the petitioner that the owner of the goods is now not traceable and under the said circumstances, although proceedings under Section 130 of the GST Act have been completed against the petitioner, she must be permitted to get a release of the vehicle on furnishing a security for the redemption fine that would be imposed on the vehicle in lieu of confiscation - HELD THAT:- There are force in the contention of the learned Government Pleader that in view of an order having been passed under Section 130 of GST Act, the ownership of the vehicle now stands vested with the State Government as per the statutory mandate, and if the petitioner seeks a release of the vehicle, pending appellate proceedings that she wishes to pursue against the order passed under Section 130, she would have to pay the amount demanded above by cash and she cannot be permitted to get the release of the vehicle by furnishing a Bank Guarantee for the said amount - the writ petition is disposed off by directing that, if the petitioner pays the amount of ₹ 4,21,200/- to the respondents, then on such payment the respondent shall forthwith release the vehicle to the petitioner.
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