TMI Blog2021 (7) TMI 424X X X X Extracts X X X X X X X X Extracts X X X X ..... y to pay ₹ 2,31,234/- towards the amount of fine in lieu of the confiscation of the conveyance in question as contemplated in the proviso to Sub-section (2) of Section 130 of the CGST Act, before the concerned respondent authority within a week from today. If such payment is made by the petitioner, then the concerned respondent authority i.e. respondent No.1 shall release the conveyance in q ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nveyance i.e. the Truck bearing registration No. GJ-01- HT- 8461, which was seized and subsequently confiscated vide the impugned order dated 21.11.2020 passed by the State Tax Officer (1) Mobile Squad, i.e. respondent No. 1. 2. The learned Advocate Mr.Nanavati, appearing on behalf of Nanavati Company for the petitioner submits that the impugned order of confiscation dated 21.11.2020 has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ne i.e. ₹ 52,000/- towards tobacco and ₹ 179,234/- towards pan masala, in aggregate ₹ 2,31,234/-, as mentioned in the impugned order by exercising the option as contemplated in the said proviso to Sub-section (2) of Section 130 of the CGST Act and his conveyance be released accordingly, subject to his right of approaching the concerned authority for raising an objection with rega ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hall be open for the petitioner to raise the issue with regard to the error in calculation of the amount of tax as calculated in the impugned order before the concerned authority and the same shall be considered by the respondent No.1 authority in accordance with law. If the petitioner is aggrieved by the decision of the respondent No.1, he shall take recourse to the remedy as may be available und ..... X X X X Extracts X X X X X X X X Extracts X X X X
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