TMI Blog2020 (10) TMI 104X X X X Extracts X X X X X X X X Extracts X X X X ..... 2017 - HELD THAT:- We need not delve much into the facts of this case as we are of the view that the final order of confiscation in Form GST MOV-11 is yet to be passed. We expect the writ applicant to appear before the authority and make good his case that the goods and the vehicle is not liable to be confiscated under Section 130 of the Act. Ultimately, if the show-cause notice in the Form GST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ese two conditions are fulfilled, then the authority concerned shall immediately release the goods and the vehicle - Application disposed off. - R/SPECIAL CIVIL APPLICATION NO. 11012 of 2020 - - - Dated:- 8-9-2020 - HONOURABLE THE CHIEF JUSTICE MR. VIKRAM NATH and HONOURABLE MR. JUSTICE J.B.PARDIWALA Appearance: UCHIT N SHETH(7336) for the Petitioner(s) No. 1 for the Respondent( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d final hearing of the petition, this Hon'ble Court may be pleased to direct the Respondents to forthwith release truck number GJ-04-AW-9027 along with goods contained therein and stay further proceedings pursuant to impugned confiscation notice dated 28.08.2020 (annexed at Annexure A); (D) Ex parte ad interim relief in terms of prayer C may kindly be granted; (E) Such other relief(s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to appear before the authority and make good his case that the goods and the vehicle is not liable to be confiscated under Section 130 of the Act. Ultimately, if the show-cause notice in the Form GST MOV-10 is discharged, then that would be the end of the matter. However, in the event if final order of confiscation in the Form GST MOV-11 is passed, then the writ applicant will have the remedy of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the copy of this order with the concerned authority and shall also furnish Bank Guarantee of the amount of ₹ 18,44,634/-. If these two conditions are fulfilled, then the authority concerned shall immediately release the goods and the vehicle. 7. We clarify that we have otherwise not gone into the merits of the matter. The confiscation proceedings shall proceed further in accordance wit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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