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2023 (11) TMI 662 - GUJARAT HIGH COURTDetention and seizure of vehicle - scope of section 129 and 130 of CGST Act - it was submitted that exercise of powers under Section 129 and thereafter switching over to Section 130 and passing order thereunder without availing the petitioner the benefits of release of the goods under Section 129, could be said to be without jurisdiction. HELD THAT:- Rule, returnable on 27.9.2023. 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 vehicle Truck No.GJ- 09-AU-2976, shall be released, provided the petitioner comply with the conditions imposed - petition disposed off.
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