2019 (12) TMI 1003

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..... Pleader for the Respondent ORDER PER: HONOURABLE MS. JUSTICE HARSHA DEVANI 1. Mr. Vijay Patel, learned advocate for the petitioner submits that the petitioner is ready and willing to pay the 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 Ta .....

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..... the final outcome of the proceedings under section 130 of the CGST Act. The respondent authorities shall afford the petitioner a reasonable opportunity of hearing and thereafter, pass an order under section 130 of the CGST Act. In case, any adverse order is passed against the petitioner in the proceedings under section 130 of the CGST Act, it would be open for the petitioner to challenge the same. .....

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