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2022 (12) TMI 1025 - GUJARAT HIGH COURTDetention of goods alongwith conveyance - interplay and inter se application of Section 129 and Section 130 of the Central Goods and Services Tax Act, 2017 - HELD THAT:- It is directed that the respondents shall release the goods and conveyance of the petitioner, confiscated and detained pursuant to the order No. 161 dated 03.05.2022 passed in FORM GST MOV-11, subject to the conditions imposed. The petitioner deposits the amount of tax of Rs. 1,35,216/- - The petitioner deposits the amount of penalty to the tune of Rs. 1,35,216/- - The petitioner furnishes bond to the tune of Rs. 7,51,204/- towards the amount of fine. Application disposed off.
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