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2019 (10) TMI 205

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..... the petitioner to challenge the same in case the same is adverse to the petitioner. The petitioner shall deposit with the second respondent an amount of ₹ 51,084/- as computed by the said respondent in the impugned notice dated 15.9.2019 issued under section 130 of the CGST Act. Upon the petitioner depositing such amount, the second respondent shall forthwith release the conveyance together with the goods of the petitioner - petition allowed in part. - R/SPECIAL CIVIL APPLICATION NO. 16351 of 2019 - - - Dated:- 3-10-2019 - MS HARSHA DEVANI AND MS SANGEETA K. VISHEN, JJ. For The Petitioner (s) : MS VAIBHAVI K PARIKH (3238) For The Respondent (s) : DS AFF.NOT FILED (N)(11) AND MR TRUPESH K .....

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..... le the goods were being transported on the way, the second respondent intercepted the conveyance at Nana Chiloda and carried out inspection of the goods being transported and asked for necessary documents. It is the case of the petitioner that when the goods were being transported from Bhilwara to Nathdwara, the original invoice was there with the goods. However, from Nathdwara, Rajasthan there was a change in the conveyance and in that change, the goods were shifted from one conveyance to the other, but the invoice for the same was inadvertently and erroneously left at the travel agency's office at Nathdwara where the conveyances were changed. 5. As the driver of the conveyance was not carrying the invoice for the said .....

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..... itioner had shown some reservation for payment of fine and penalty in terms of the amount stated by the respondent in the impugned notice of confiscation under section 130 of the CGST Act. However, today under instructions, the learned advocate has stated that the petitioner is ready and willing to pay tax and penalty under protest as computed by the respondent in the notice issued under section 130 of the CGST Act. 10. Having regard to the fact that the proceedings under section 130 of the CGST Act are still pending before the second respondent, this court is of the view that interest of justice would be served if the second respondent is directed to forthwith release the goods as well as the conveyance upon the petitioner .....

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