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TMI Blog2019 (9) TMI 1248X X X X Extracts X X X X X X X X Extracts X X X X ..... of ₹ 62,024/- as proposed in the notice dated 12.7.2019 issued under section 130 of the Act in lieu of confiscation of conveyance. Issue Notice returnable on 10th October, 2019. - R/SPECIAL CIVIL APPLICATION NO. 16319 of 2019 - - - Dated:- 25-9-2019 - MS HARSHA DEVANI AND MS SANGEETA K. VISHEN, JJ. For The Petitioner (s) : UCHIT N SHETH (7336) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... passed under section 130 of the CGST Act, at best, the petitioner would be required to pay a fine equal to the tax payable on the goods being transported. 2. Mr. Trupesh Kathiriya, learned Assistant Government Pleader has disputed the aforesaid position by inviting the attention of the court to the second proviso to sub-section (2) of section 130 as well as sub-section (3) of secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner subject to the final outcome of the proceedings under section 130 of the CGST Act without prejudice to the right of the petitioner to challenge the same before the higher authority in case an adverse order is passed against him. The petitioner shall also file an undertaking before this court to the effect that in case an adverse order is passed against him under section 130 of the CGST Act, he ..... X X X X Extracts X X X X X X X X Extracts X X X X
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