TMI Blog2019 (10) TMI 206X X X X Extracts X X X X X X X X Extracts X X X X ..... the same is adverse to the petitioner. The petitioner shall deposit with the second respondent an amount of ₹ 39,672/- 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 2nd respondent shall forthwith release the conveyance together with the goods of the petitioner. Petition allowed in part. - R/SPECIAL CIVIL APPLICATION NO. 16309 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 KATHIRIYA, ASSISTANT GOVERNMENT PLEADER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in a mini cargo. While changing the conveyance and shifting the goods to two different conveyances, inadvertently a photocopy of the e-way bill and invoice was not given to the driver of the mini cargo in which 4 parcels were shifted. 5. The conveyance viz. mini cargo bearing No.RJ- 30-GA-7170 in which the 4 parcels of the petitioner were being transported also carried goods of another supplier from Bhilwara, Rajasthan, whose goods were also to be delivered at Jamnagar. On 14.9.2019 during the course of transit, the second respondent intercepted the conveyance at Nana Chiloda and carried out inspection of the goods being transported and asked for necessary documents. As the driver of the conveyance was not carrying the invo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GST 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 paying the tax and penalty amounting to ₹ 39,672/- under protest which shall be subject to the final outcome of the proceedings under section 130 of the CGST Act without prejudice to the right of the petitioner to challenge the same in case the same is adverse to the petitioner. 9. This court has also heard Mr. Trupesh Kathiriya, learned Assistant Government Pleader for the respondents. 10. In the above view of the matter, the petition is partly allowed with the followin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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