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2023 (7) TMI 94 - GUJARAT HIGH COURTSeizure of goods alongwith conveyance - section 130 of the Central Goods and Services Tax Act, 2017 - HELD THAT:- In the facts and circumstances of the case, by way of interim relief, it is directed that the goods of the petitioner as well as vehicle bearing registration MH-50-2399, shall be released provided the petitioner complies with the following conditions, (i) The petitioner shall deposit with the competent authority of the respondents, total amount of penalty of Rs. 93,750/-, the tax is not assessed by the authorities. (ii) Towards fine in lieu of confiscation of goods, the petitioner shall furnish Bond of amounting to Rs.19,68,750/-. (iii) The petitioner shall further deposit the amount of Rs. 93,750/- towards fine in lieu of confiscation of conveyance. Upon compliance of the aforesaid conditions, the goods and the vehicle both shall be released by the authorities. Non compliance of any of the aforesaid conditions, shall render the interim relief granted herein above, liable to be vacated - Petition disposed off.
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