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TMI Blog2021 (3) TMI 794X X X X Extracts X X X X X X X X Extracts X X X X ..... BLE MR. JUSTICE J.B.PARDIWALA 1 By way of this writ application under Article 226 of the Constitution of India, the writ applicant has prayed for the following reliefs: "A. This Hon'ble Court may be pleased to issue a writ of mandamus or a writ in nature of mandamus or any other appropriate writ or order directing the learned respondents to forthwith release truck number GJ-03-AX-5727. B. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. The order reads thus: "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 goods or passengers for hire, the owner of the conveyance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 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 arrangement shall be subject to the final outcome of the petition a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appearing for the respondents. 4 We are informed that the final order of confiscation under Section 130 of the CGST Act, 2017 has been passed. In such circumstances, we relegate the writ applicant to challenge such order of confiscation by preferring an appeal before the appellate authority under Section 107 of the Act. 5 As the truck has already been released by way of the interim order referre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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