2019 (12) TMI 1003

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..... :- The petitioner is ready and willing to deposit the amount determined in lieu of confiscation of conveyance in the notice issued in Form GST MOV-10 issued under section 130 of the CGST Act, the respondents are directed to forthwith release the conveyance in question upon the petitioner depositing such amount with them. The amount so deposited by the petitioner shall be treated as a deposit, s .....

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..... he amount computed by the respondents towards fine in lieu of confiscation of conveyance, subject to the final order that may be passed by the respondents under section 130 of the Central Goods and Services Tax Act, 2017/Gujarat Goods and Services Tax Act, 2017 after affording an opportunity of hearing to the petitioner. The learned advocate has, accordingly, urged that the conveyance in question .....

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