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2022 (12) TMI 1366 - HC - GSTDetention of goods alongwith conveyance - interaction, interplay and inter se application of Section 129 and Section 130 of the Central Goods and Services Tax Act, 2017 - HELD THAT:- As could be seen from the impugned order, with regard to truck No. GJ-10-TX-0491, the penalty amount is Rs. 12,44,920/-. The fine and other charges are demanded to the extent of Rs.69,16,220/- and the tax is demanded of Rs.12,44,920/-. So far as confiscation of truck bearing registration No. GJ- 10TX-4546 is concerned, the penalty amount is Rs. 12,58,428/-, fine and other charges are demanded to the extent of Rs.69,91,276/- and the tax is demanded of Rs.12,58,428/-. By way of interim relief, it is directed that the respondents shall release the goods and conveyance of the petitioner, confiscated and detained pursuant to the notices, subject to the conditions imposed - petition allowed.
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