TMI Blog2020 (2) TMI 1298X X X X Extracts X X X X X X X X Extracts X X X X ..... order, under Section 107 of the Act - Application disposed off. - R/SPECIAL CIVIL APPLICATION NO. 19970 of 2019 - - - Dated:- 26-2-2020 - MR. J.B. PARDIWALA AND MR. BHARGAV D. KARIA JJ. Appearance: Mr. D K. Puj(3836) for the Petitioner(s) No. 1 Mr. Soaham Joshi, AGP (1) for the Respondent(s) No. 1,2,3 ORAL ORDER (PER : MR.J.B.PARDIWALA) 1. By this Writ-Applicatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hearing and final disposal of the present Petition, the Hon ble Court may be pleased to grant an interim relief directing the respondent No.2 to release the goods and coveyance in question forthwith on any terms and conditions as may be fixed by this Hon ble Court; C. The Hon ble Court may be pleased to pass any other order or relief as may be deemed fit to the Hon ble Court. 2. The Co-o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntral Goods and Services Tax Act, 2017 (hereinafter referred to as the CGST Act ) by issuing notice in Form GST-MOV-10 on the ground that after checking the dealers record according to the GST system, the dealer appears to be involved in bogus billing practice or making false claim of ITC for the period of August, 2019 and September, 2019. It was submitted that thereafter, on the same ground an o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y paid the amount of ₹ 1,17,832/, which is more than the amount of fine in lieu of confiscation, in terms of the order of confiscation passed under section 130 of the Central Goods and Service Tax Act, 2017, the respondents are directed to forthwith release the conveyance bearing No. GJ10X5709. However, it is clarified that the petitioner shall cooperate with the respondent authorities and s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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