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2023 (3) TMI 1322 - HC - GSTDetention of goods and conveyance of the petitioner - 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 M/S. VED ENTERPRISE VERSUS STATE OF GUJARAT [2022 (11) TMI 1335 - GUJARAT HIGH COURT]. It is directed that the respondents shall release the goods and conveyance of the petitioner, confiscated and detained pursuant to the aforementioned order No. 877 dated 12.11.2022 passed in FORM GST MOV-11, subject to the conditions imposed - application allowed.
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