9911796707
TMI Blog2023 (3) TMI 1322X X X X Extracts X X X X X X X X Extracts X X X X ..... Y SERVED TO GOVERNMENT PLEADER/PP ORAL ORDER (PER : HONOURABLE MR. JUSTICE N.V.ANJARIA) Draft amendment dated 19.12.2022 is granted. To be carried out forthwith. 2. Heard learned advocate Mr. Apurva Mehta, for the petitioner and learned AGP Ms. Nidhi Vyas for the respondents for the purpose of admission of the petition and/or otherwise for grant of interim relief. 2.1 The prayers of the pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ities and the goods as well as the vehicle came to be confiscated. Thereafter, the notices and orders demanding 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 of powers exercisable under the said provisio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the petitioner, confiscated and detained pursuant to the aforementioned order No. 877 dated 12.11.2022 passed in FORM GST MOV-11, subject to the following conditions - (i) The petitioner deposits the amount of penalty to the tune of Rs. 2,94,920/-. (ii) The petitioner deposits the amount of Rs.2,94,920/- towards fine in lieu of confiscation. (iii) The petitioner furnishes bond to the tun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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