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2023 (3) TMI 108 - HC - GSTSeeking release of confiscated goods and vehicle - interaction, interplay and inter se application of Section 129 and Section 130 of the Central Goods and Services Tax Act, 2017 - HELD THAT:- As far as prayer for interim relief is concerned regarding release of the goods and vehicle of the petitioner, the same deserves to be considered on the same line and upon imposition of the similar conditions as done in SMIT DIPEN SHAH, M/S LIBERTY PRODUCTS VERSUS STATE OF GUJARAT [2022 (7) TMI 1364 - GUJARAT HIGH COURT], where it was held that A prima facie case is made out for grant of interim relief. As could be seen from the impugned order, the penalty amount is Rs. 2,85,120/-. The fine and other charges are demanded to the extent of Rs.15,84,000/- and the tax is demanded of Rs.2,85,120/- and fine in lieu of confiscation of conveyance of Rs. 2,85,120/-. It is directed that the respondents shall release the goods and conveyance of the petitioner, confiscated and detained subject to the conditions imposed - application allowed.
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