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2022 (7) TMI 1364

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..... it is a provision independent of section 130. It was submitted that the entire exercise of powers under section 130 was without jurisdiction. While the question raised by the petitioner would require a detailed examination, it could be immediately noticed that the impugned order came to be passed in a quick succession as noticed above, that too without permitting the petitioner to file reply. The hot hurry on the part of the authorities sacrificed the right of the petitioner to reply and in the process, there was evident breach of principles of natural justice to the prejudice to the petitioner. A prima facie case is made out for grant of interim relief - Rule, returnable on 21.07.2022. - R/SPECIAL CIVIL APPLICATION NO. 8353 of 20 .....

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..... tion has been raised by the petitioner that the goods in question were purchased from one M/s. Om Bana Enterprise and the same was being transported. When the goods were in transit, the authorities intercepted the goods and confiscated them. In another words, it was submitted that the authorities sought to derive their powers to overcome the possession of the petitioner of goods in transit from section 129 of the GST Act. It was submitted that since section 129 of the GST Act begins with the non-obstante clause, it is a provision independent of section 130. It was submitted that the entire exercise of powers under section 130 was without jurisdiction. 5 While the above question raised by the petitioner would require a detailed examinatio .....

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..... termination of fine in lieu of confiscation of goods, the petitioner shall further comply with the condition of furnishing bond of Rs. 1,17,74,440/- to be furnished within ten days alongwith deposit of amount of Rs. 40 lakhs as above. 6.4 Non-compliance of any of the above conditions, shall render the order of grant of interim relief liable to be vacated. 7. Direct service for respondent No.2 is permitted. In addition to the acceptance of service of notice of Rule by learned Assistant Government Pleader on behalf of respondent No.1, direct service shall also be effected by the petitioner on both the respondents. The Registry would accept the affidavit-in-reply which shall be filed before the next date. - - TaxTMI - TMITax - GS .....

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