2019 (9) TMI 1248

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..... GOVERNMENT PLEADER/PP(99) ORAL ORDER (PER : HONOURABLE MS.JUSTICE HARSHA DEVANI) 1. Mr. Uchit Sheth, learned advocate for the petitioner has invited the attention of the court to the provisions of section 130 of the Central Goods and Services Tax Act, 2017 and more particularly to the third proviso to sub-section (2) thereof, to submit that when any conveyance is used for the carriage of the .....

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..... ble on 10th October, 2019. 4. By way of ad-interim relief, the second respondent is directed to release the vehicle of the petitioner being truck No.GJ-03-AX-5727 upon the petitioner paying a fine of Rs. 62,024/- (Rupees sixty two thousand twenty four only) as proposed in the notice dated 12.7.2019 issued under section 130 of the Act in lieu of confiscation of conveyance. 5. The above arrangem .....

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