TMI Blog2023 (5) TMI 1144X X X X Extracts X X X X X X X X Extracts X X X X ..... case, by way of interim relief, it is directed that the goods of the petitioner as well as vehicle truck bearing registration MH-11-CH-7275, shall be released provided the petitioner complies with the conditions imposed - petitioner shall deposit with the competent authority of the respondents, total amount of penalty of Rs.1,17,500/-, the tax is not assessed by the authorities - towards fine in l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority under section 130 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the ACT ). There is also prayer to release the goods and conveyance bearing registration No. MH-11-CH-7275. 3. The quantity of 25,000 k.gms. of Ground Nut seeds purchased by the petitioner, were to be exported to the country Philippines and as per the case of the petitioner, for that purpos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... powers under Section 129 and thereafter switching over to Section 130 and passing order thereunder without availing the petitioner the benefits of release of the goods under Section 129, could be said to be without jurisdiction. 4.1 Learned advocate for the petitioner further submitted that Special Civil Application No.8353 of 2022 and other matters have been entertained by this court involving ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stringent conditions may be imposed. 6.2 In the facts and circumstances of the case, by way of interim relief, it is directed that the goods of the petitioner as well as vehicle truck bearing registration MH-11-CH-7275, shall be released provided the petitioner complies with the following conditions, (i) The petitioner shall deposit with the competent authority of the respondents, total amo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e aforesaid conditions. 6.4 It is clarified that if the petitioner has already paid any amount towards penalty or fine, same shall be adjusted. 7. Upon compliance of the aforesaid conditions, the goods and the vehicle both shall be released by the authorities. Non compliance of any of the aforesaid conditions, shall render the interim relief granted herein above, liable to be vacated. Dir ..... X X X X Extracts X X X X X X X X Extracts X X X X
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