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2022 (11) TMI 324 - ANDHRA PRADESH HIGH COURTConfiscation of goods alongwith the vehicle - Section 129 and 130 of the Central Goods and Services Tax Act, 2017 - HELD THAT:- This Court observed that both the counsels did not notice the earlier order passed by the Division Bench of this Court in Matrix Traders Versus Deputy Assistant Commissioner [2022 (5) TMI 741 - ANDHRA PRADESH HIGH COURT] though it was annexed in the application. The said order is squarely applicable to the issue involved in this writ petition and that learned counsel for the petitioner requested to modify the order of this Court dated 26.05.2022 in terms of order passed by the Division Bench in W.P.No.12843 of 2022, dated 04.05.2022. There shall be stay of further proceedings pursuant to the impugned confiscation order dated 27.04.2022 and the subject goods and conveyance shall be released subject to condition that the petitioner shall pay 1/4th of the amount proposed by the respondent authorities in the impugned show cause notice and on execution of personal bond for rest of the amount. Application allowed.
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