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TMI Blog2021 (3) TMI 535X X X X Extracts X X X X X X X X Extracts X X X X ..... RESPONDENT ORAL ORDER PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA 1 By this writ application under Article 226 of the Constitution of India, the writ applicant has prayed for the following reliefs: "A. This Hon'ble Court may be pleased to issue a writ of mandamus or a writ in nature of mandamus or any other appropriate writ or order directing the learned respondents to forthwith release t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dinate Bench of this Court. The order reads thus: "1. Mr. Uchit Sheth, learned advocate for the petitioner has invited the attention of the court to the provisions of section 130 of the Central Goods and Services Tax Act, 2017 and more particularly to the third proviso to sub-section (2) thereof, to submit that when any conveyance is used for the carriage of the goods or passengers for hire, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of ad-interim relief, the second respondent is directed to release the vehicle of the petitioner being truck No.MH48AG7266 upon the petitioner paying a fine of Rs. 1,05,254/- (Rupees one lakh five thousand two hundred fifty four only) as proposed in the notice dated 15.7.2019 issued under section 130 of the Act in lieu of confiscation of conveyance. 5. The above arrangement shall be subject to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cant paying a fine of Rs. 1,05,254/- as proposed in the notice dated 15th July 2019 issued under Section 130 of the Act in lieu of confiscation of the conveyance. 4 We have heard Mr. Uchit Sheth, the learned counsel appearing for the writ applicant and Mr. Utkarsh Sharma, the learned A.G.P. appearing for the respondents. 5 This Court is not sure whether any final order of confiscation under Sect ..... X X X X Extracts X X X X X X X X Extracts X X X X
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