TMI Blog2019 (7) TMI 1384X X X X Extracts X X X X X X X X Extracts X X X X ..... on 130 of the GST Act. The confiscation proceedings are pending as on date. However, it is not in dispute that the writ applicant has deposited amount of ₹ 3,32,144/- towards tax and penalty. This Court is examining the larger issue as regards Section 129 and Section 130 of the GST Act. The batch of writ applications is to come up for final hearing on 7th August, 2019. Having regard to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... MR.JUSTICE J.B.PARDIWALA) 1. Rule returnable on 7th August, 2019 . Ms. Maithili D. Mehta, the learned AGP waives service of notice of rule for and on behalf of the respondents. 2. By this writ application under Article 226 of the Constitution of India, the writ applicant has prayed for the following reliefs : a. A writ of mandamus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in purported exercise of powers u/s 129 and 130 of the GST Act; d. Pass any other order(s) as this Hon ble Court may deem fir and more appropriate in order to grant interim relief to the Petitioner; e. Any other and further relief deemed just and proper be granted in the interest of justice; f. To provide for the cost of this petition. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t able to produce the e-way bill. In such circumstances, the vehicle as well as the machine came to be seized. As on date, the vehicle as well as the machine is in custody of the authorities. It appears that in the case on hand, proceedings came to be initiated straight-way under Section 130 of the GST Act. The confiscation proceedings are pending as on date. However, it is not in dispute that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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