TMI Blog2023 (7) TMI 94X X X X Extracts X X X X X X X X Extracts X X X X ..... d circumstances of the case, by way of interim relief, it is directed that the goods of the petitioner as well as vehicle bearing registration MH-50-2399, shall be released provided the petitioner complies with the following conditions, (i) The petitioner shall deposit with the competent authority of the respondents, total amount of penalty of Rs. 93,750/-, the tax is not assessed by the author ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... DS ORAL ORDER (PER : HONOURABLE MR. JUSTICE N.V.ANJARIA) Heard learned advocate Mr.Avinash Poddar for the petitioner and learned Assistant Government Pleader Ms. Shruti Dhruve for the respondents in respect of admission of petition and grant of interim relief or otherwise. 2. What is prayed in this petition is to set aside order dated 09.04.2023 (Form GST MOV-11) passed invok ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct. It was submitted that the said Section begins with non obstante clause and it is a provision independent of Section 130. In that context, it was submitted that exercise of 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 jurisdict ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner complies with the following conditions, (i) The petitioner shall deposit with the competent authority of the respondents, total amount of penalty of Rs. 93,750/-, the tax is not assessed by the authorities. (ii) Towards fine in lieu of confiscation of goods, the petitioner shall furnish Bond of amounting to Rs.19,68,750/-. (iii) The petitioner shall further deposit the amoun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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