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2023 (2) TMI 1085 - HC - GSTConfiscation of goods alongwith conveyance - interpretation, and the inter se application of Section 129 and 130 of the Central Goods and Service Tax Act 2017 - HELD THAT - An identical issue is also involved in 2022 (12) TMI 1291 - GUJARAT HIGH COURT wherein co-ordinate Bench of this Court has granted interim relief with certain conditions. Petitioner further submitted that the conditions specified to be fulfilled for grant of interim relief in SCA 11235 of 2022, has been fulfilled in this case. The petitioner has paid Rs.6,09,240/- towards 200% of tax, leviable pursuant to Section 129 of the Act and has also paid penalty of Rs 3,04,620/- in lieu of confiscation of vehicle. The petitioner has also furnished a bond of Rs 16,92,330/- towards value of goods and therefore all the conditions as directed in the order of SCA No11235 of 2022 are fulfilled. In view of conditions being fulfilled by the petitioner, respondent no.2 are directed to release the goods and conveyance forthwith upon receipt of order of this Court. Application disposed off.
Issues: Interpretation and application of Section 129 and 130 of the Central Goods and Service Tax Act 2017, powers exercisable under the Act, grant of interim relief, release of goods and conveyance.
Analysis: The judgment delivered by the Gujarat High Court, with Hon'ble Ms. Justice Sonia Gokani and Hon'ble Mrs. Justice Mauna M. Bhatt presiding, involved a petition seeking to set aside a notice and order confiscating and detaining goods and conveyance. The petitioner requested to stay the implementation of the order dated 10.9.2022 under Section 130 of the Central Goods and Service Tax Rules, 2017. The key issue revolved around the interpretation and inter se application of Sections 129 and 130 of the Act, along with the powers exercisable under these provisions. The court noted that a similar issue was admitted in another case, SCA No.8353 of 2012. Furthermore, the petitioner's advocate highlighted that the same issue was addressed in Special Civil Application No. 11235 of 2022, where interim relief was granted with specific conditions. The petitioner in the present case fulfilled the specified conditions by paying the tax leviable under Section 129, a penalty in lieu of confiscation, and furnishing a bond towards the value of goods. Consequently, the court directed the respondent to release the goods and conveyance immediately upon receipt of the court's order. The judgment emphasized the importance of complying with the conditions set out for the grant of interim relief, as seen in the previous case. The court's decision was based on the fulfillment of these conditions by the petitioner, ensuring the release of the goods and conveyance without further delay. The case was scheduled to be heard along with Special Civil Application No. 11235 of 2022, with the next hearing set for 15.12.2022.
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