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2023 (2) TMI 1085 - GUJARAT HIGH COURTConfiscation of goods alongwith conveyance - interpretation, and the inter se application of Section 129 and 130 of the Central Goods and Service Tax Act 2017 - HELD THAT:- An identical issue is also involved in [2022 (12) TMI 1291 - GUJARAT HIGH COURT] wherein co-ordinate Bench of this Court has granted interim relief with certain conditions. Petitioner further submitted that the conditions specified to be fulfilled for grant of interim relief in SCA 11235 of 2022, has been fulfilled in this case. The petitioner has paid Rs.6,09,240/- towards 200% of tax, leviable pursuant to Section 129 of the Act and has also paid penalty of Rs 3,04,620/- in lieu of confiscation of vehicle. The petitioner has also furnished a bond of Rs 16,92,330/- towards value of goods and therefore all the conditions as directed in the order of SCA No11235 of 2022 are fulfilled. In view of conditions being fulfilled by the petitioner, respondent no.2 are directed to release the goods and conveyance forthwith upon receipt of order of this Court. Application disposed off.
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