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TMI Blog2019 (10) TMI 205X X X X Extracts X X X X X X X X Extracts X X X X ..... H KATHIRIYA, ASSISTANT GOVERNMENT PLEADER ORAL JUDGMENT (PER : HONOURABLE MS.JUSTICE HARSHA DEVANI) 1. Rule. Mr. Trupesh Kathiriya, learned Assistant Government Pleader waives service of notice of rule on behalf of the respondents. 2. Having regard to the controversy involved in the present case which lies in a very narrow compass, the petition is taken up for final hearing today. 3. By t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -GA-7170 in which the goods of the petitioner were being transported also carried goods of another supplier from Jaipur, Rajasthan, whose goods were also being transported to Jamnagar. While the goods were being transported on the way, the second respondent intercepted the conveyance at Nana Chiloda and carried out inspection of the goods being transported and asked for necessary documents. It is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... second respondent issued Form GST MOV-02. 6. On the next day on 15.9.2019, the 3rd respondent passed an order of detention under section 129(1) of the CGST Act and simultaneously issued show-cause notice under section 130 of the CGST Act determining tax, penalty and fine at Rs. 3,88,234/-. 7. By a letter dated 18.9.2019, the petitioner informed the second respondent that as the value of the g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ayment of fine and penalty in terms of the amount stated by the respondent in the impugned notice of confiscation under section 130 of the CGST Act. However, today under instructions, the learned advocate has stated that the petitioner is ready and willing to pay tax and penalty under protest as computed by the respondent in the notice issued under section 130 of the CGST Act. 10. Having regard ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner shall deposit with the second respondent an amount of Rs. 51,084/- as computed by the said respondent in the impugned notice dated 15.9.2019 issued under section 130 of the CGST Act. Upon the petitioner depositing such amount, the second respondent shall forthwith release the conveyance bearing No.RJ-30-GA-7170 together with the goods of the petitioner. Such amount shall be treated as a dep ..... X X X X Extracts X X X X X X X X Extracts X X X X
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