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TMI Blog2019 (6) TMI 1379X X X X Extracts X X X X X X X X Extracts X X X X ..... 007 of 2019 AND R/SPECIAL CIVIL APPLICATION NO. 11009 of 2019 - - - Dated:- 26-6-2019 - MR J. B. PARDIWALA AND MR A. C. RAO, JJ. For The Petitioner (s) : MR UCHIT N SHETH (7336) For The Respondent (s) : MS MAITHILI MEHTA, AGP ORAL ORDER ( PER : HONOURABLE MR.JUSTICE J.B.PARDIWALA) Let notice be issued to the respondents, returnable on 24th July 2019. Ms.Mehta, the learned AGP waives service of notice for and on behalf of the respondents State. Having heard the learned counsel appearing for the parties and having gone through the materials on record, we propose to pass an interim order with regard to the release ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... #8377; 1,85,500=00. However, according to the authorities, the amount due and payable is ₹ 3,93,750=00. There are many larger issues involved in this petition, more particularly, with regard to the interpretation of Sections 129 and 130 of the GST Act. Many petitions have been admitted and are pending for consideration in this regard. We propose to pass an order directing the respondent authorities to release the goods on the writ-applicant depositing the balance amount, i.e. ₹ 2,08,250=00. In passing the aforesaid order, we take support of one order passed by a co-ordinate Bench of this Court dated 8th March 2019 in the Special Civil Application No.4730 of 2019. The order reads th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ving regard to the submissions advanced by the learned counsel for the petitioners, Issue Notice returnable on 8th March, 2019. Direct Service is permitted today. 2. In response to the notice, Mr. Soham Joshi, learned Assistant Government Pleader, has appeared on behalf of the respondents. 3. The learned Assistant Government Pleader has invited the attention of the Court to the detention order dated 14.02.2019 issued by the proper officer under sub-section (1) of section 129 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the CGST Act ) and other relevant statutes. It was submitted that the goods in question were not accompanied by an E-way bill during the course of transit a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has made out a strong prima facie case for the grant of interim relief. By way of interim relief, the respondents are hereby directed to forthwith release the goods in question and the Truck bearing registration no. GJ-07-UU-7250 detained/seized under purported exercise of powers under sections 129 and 130 of the CGST Act. However, the petitioner shall file an undertaking before this Court within a week from today to the effect that in case the petitioner, ultimately, does not succeed in the petition, he shall duly cooperate in the further proceedings. 7. Stand over to 27.03.2019, so as to enable the respondents to file affidavit-in-reply, if any, in the matter. Direct service is permitted today. The veh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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