TMI Blog2019 (7) TMI 238X X X X Extracts X X X X X X X X Extracts X X X X ..... ods, i.e. betel nuts, detained/seized under purported exercise of powers under Sections 129 and 130 of the GST Act shall be released immediately upon the writ-applicant depositing the amount with the concerned department. Post this matter for further hearing on 24th July 2019. - R/SPECIAL CIVIL APPLICATION NO. 11018 of 2019 - - - Dated:- 26-6-2019 - MR J. B. PARDIWALA AND MR A. C. RAO, JJ. For The Petitioner (s) : MR UCHIT N SHETH (7336) For The Respondent (s) : MS MAITHILI MEHTA, AGP ORAL ORDER ( PER : HONOURABLE MR.JUSTICE J.B.PARDIWALA) Let notice be issued to the respondents, returnable on 24th July 2019. Ms.Mehta, the l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are many larger issues involved in this petition, more particularly, with regard to the interpretation of Sections 129 and 130 of the GST Act. Many petitions have been admitted and are pending for consideration in this regard. We propose to pass an order directing the respondent authorities to release the goods on the writ-applicant depositing the amount of ₹ 6,07,600=00, i.e. ₹ 3,03,800=00 towards the tax and ₹ 3,03,800=00 towards the penalty. In passing the aforesaid order, we take support of one order passed by a co-ordinate Bench of this Court dated 8th March 2019 in the Special Civil Application No.4730 of 2019. The order reads thus: 1. On 06.03.2019 this Court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unsel for the petitioners, Issue Notice returnable on 8th March, 2019. Direct Service is permitted today. 2. In response to the notice, Mr. Soham Joshi, learned Assistant Government Pleader, has appeared on behalf of the respondents. 3. The learned Assistant Government Pleader has invited the attention of the Court to the detention order dated 14.02.2019 issued by the proper officer under sub-section (1) of section 129 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the CGST Act ) and other relevant statutes. It was submitted that the goods in question were not accompanied by an E-way bill during the course of transit and therefore, the respondents are fully justified in pass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... interim relief. By way of interim relief, the respondents are hereby directed to forthwith release the goods in question and the Truck bearing registration no. GJ-07-UU-7250 detained/seized under purported exercise of powers under sections 129 and 130 of the CGST Act. However, the petitioner shall file an undertaking before this Court within a week from today to the effect that in case the petitioner, ultimately, does not succeed in the petition, he shall duly cooperate in the further proceedings. 7. Stand over to 27.03.2019, so as to enable the respondents to file affidavit-in-reply, if any, in the matter. Direct service is permitted today. The vehicle bearing registration no.KA-30A-0062 as well as the g ..... X X X X Extracts X X X X X X X X Extracts X X X X
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