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2023 (8) TMI 574 - GUJARAT HIGH COURTSeeking provisional release of the goods and conveyance - Section 67(6) of the Gujarat State Goods and Services Tax Act, 2017 - HELD THAT:- Rule returnable on 02.08.2023. Further, by way of interim relief, it is directed that the goods and vehicle of the petitioner shall be released provisionally, 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. 3,55,252/-; (ii) The petitioner shall deposit the total amount of fine in lieu of confiscation of conveyance, of Rs. 1,77,626/-; (iii) The petitioner shall also furnish fresh bonds for an amount of Rs. 35,52,500/- with regard to the fine in lieu of confiscation of the goods; (iv) it is, further, directed that the Respondent-authority shall not pass any other and further order under Section 130 of the Gujarat State Goods and Services Tax Act, till final disposal of this petition. Upon compliance of the aforesaid conditions, the goods and the vehicle both, shall be released by the Respondent-authorities, forthwith.
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