TMI Blog2023 (1) TMI 232X X X X Extracts X X X X X X X X Extracts X X X X ..... the same line and upon imposition of the similar conditions as done in SMIT DIPEN SHAH, M/S LIBERTY PRODUCTS VERSUS STATE OF GUJARAT [ 2022 (7) TMI 1364 - GUJARAT HIGH COURT] where it was held that 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, tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Dated:- 13-10-2022 - HONOURABLE MR. JUSTICE N.V.ANJARIA AND HONOURABLE MR. JUSTICE BHARGAV D. KARIA For The Petitioner MR MONAL S CHAGLANI(10240) For the Respondent MR KRUTIK PARIKH, AGP ORAL ORDER (PER : HONOURABLE MR. JUSTICE N.V.ANJARIA) Heard learned advocate Mr. Samreer Gupta for Mr. Monal Chaglani for the petitioner and Mr. Krutik Parikh, learned AGP for the resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... intercepted by the respondent authorities and the goods as well as the vehicle came to be confiscated. Thereafter, the notices and orders demanding tax, penalty and fine, etc., came to be issued. 3.1 The question involved in this petition is about the interaction, interplay and inter se application of Section 129 and Section 130 of the Central Goods and Services Tax Act, 2017 and the natures o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. By way of interim relief, it is directed that the respondents shall release the goods and conveyance of the petitioner, confiscated and detained pursuant to the order dated 13.09.2022 passed in FORM GST MOV-06, subject to the following conditions - (i) The petitioner deposits the amount of tax of Rs. 3,21,230/-. (ii) The petitioner deposits the amount of penalty to the tune of Rs. 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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