TMI Blog2023 (5) TMI 643X X X X Extracts X X X X X X X X Extracts X X X X ..... It is directed that the goods of the petitioner as well as vehicle bearing registration KA 14C 3377, shall be released provided the petitioner complies with the conditions imposed - petition disposed off. - HONOURABLE MR. JUSTICE N.V.ANJARIA AND HONOURABLE MR. JUSTICE DEVAN M. DESAI UCHIT N SHETH FOR THE PETITIONER NOTICE NOT RECD BACK FOR THE RESPONDENT ORDER PER : HON ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce were seized in exercise of powers under section 129 of the Act. Thereafter, order GST MOV-11 under section 130 of the Act came to be passed against the petitioner. 4. It is the contention of the petitioner that when the goods were in transit, the authorities intercepted the goods and confiscated them. In other words, authorities sought to derive their powers for taking possession of the goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earned advocate prays for interim relief by relying on the order passed in Special Civil Application No. 8353 of 2022 as well as order passed in Special civil Application No. 5525 of 2023 dated 06.04.2023, which were orders passed in similar set of facts. 6.1 On the other hand, learned advocate for the respondent Department submitted that the vehicle was travelling without e-way bill. The desti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es. (ii) Towards fine in lieu of confiscation of goods, which is Rs. 52,67,500/-, the petitioner shall furnish Bank Guarantee for 75% of the total amount. Bond shall be given for remaining 25% of the amount. (iii) The petitioner shall further deposit the amount of Rs.2,63,375/- towards fine in lieu of confiscation of conveyance. (iv) The petitioner shall file undertaking on oath before th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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