TMI Blog2021 (3) TMI 535X X X X Extracts X X X X X X X X Extracts X X X X ..... for the writ applicant to prefer an appeal before the appellate authority under Section 107 of the Act. If, ultimately, the writ applicant succeeds in appeal, then he would be entitled to the refund of the amount as deposited by him. Application disposed off. - R/SPECIAL CIVIL APPLICATION NO. 16318 of 2019 - - - Dated:- 5-3-2021 - HONOURABLE MR. JUSTICE J.B.PARDIWALA AND HONOURABLE MR. JUS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (annexed at Annexure A). C. Pending notice, admission and final hearing of this petition, this Hon'ble Court may be pleased to direct the learned respondents to forthwith release truck number MH48AG7266. D. Ex parte ad interim relief in terms of prayer C may kindly be granted. E. Such further relief(s) as deemed fit in the facts and circumstances of the case may kindly be grante ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... scation is passed under section 130 of the CGST Act, at best, the petitioner would be required to pay a fine equal to the tax payable on the goods being transported. 2. Ms. Maithili Mehta, learned Assistant Government Pleader has disputed the aforesaid position by inviting the attention of the court to the second proviso to sub-section (2) of section 130 as well as sub-section (3) of section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al outcome of the proceedings under section 130 of the CGST Act without prejudice to the right of the petitioner to challenge the same before the higher authority in case an adverse order is passed against him. The petitioner shall also file an undertaking before this court to the effect that in case an adverse order is passed against him under section 130 of the CGST Act, he shall pay the differe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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