9911796707
TMI Blog2023 (8) TMI 1357X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner in respect of admission of the petition as well as with regard to grant or otherwise of the interim relief. 2. Following prayers are advanced in this petition filed under Article 226 of the Constitution, (i) Declaring the action of 1st respondent in detaining the goods being transported in truck bearing registration number RJ 14 GD 7262 from Ahmedabad to Neemrana in State of Rajast ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 07.04.2023 and detained the goods by order dated 08.04.2023. 3.1 The authority also issued notice dated 10.04.2023 under section 130 of the Central Goods and Services Tax Act, 2017, for confiscation of the goods. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. Rule, returnable on 21.06.2023. 6. By way of interim relief, the goods of the petitioner 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.8,34,832/-, tax is not assessed by the authorities. (ii) The petitioner shall furnish Bank Guarantee of Rs. 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is provided that pursuant to the final order which may be passed in the said proceedings, there shall be no coercive steps against the petitioner till further orders. The court further makes it clear that the court has not gone into the merits of the case of the petitioner as far as the adjudication which may take place under Section 130 of the Act.
Direct service is permitted. X X X X Extracts X X X X X X X X Extracts X X X X
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