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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 ..... ation by preferring an appeal before the appellate authority under Section 107 of the Act. As the truck has already been released by way of the interim order, nothing further requires to be adjudicated in the present matter - application disposed off. - R/SPECIAL CIVIL APPLICATION NO. 16319 OF 2019 - - - Dated:- 5-3-2021 - HONOURABLE MR. JUSTICE J.B.PARDIWALA AND HONOURABLE MR. JUSTICE ILES ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tice, admission and final hearing of this petition, this Hon'ble Court may be pleased to direct the learned respondents to forthwith release truck number GJ-03-AX-5727. D. Ex parte ad interim relief in terms of prayer C may kindly be granted. E. Such further relief(s) as deemed fit in the facts and circumstances of the case may kindly be granted in the interest of justice for which a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he CGST Act, at best, the petitioner would be required to pay a fine equal to the tax payable on the goods being transported. 2. Mr. Trupesh Kathiriya, learned Assistant Government Pleader has disputed the aforesaid position by inviting the attention of the court to the second proviso to sub-section (2) of section 130 as well as sub-section (3) of section 130 of the Act. 3. Having regard ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the CGST Act without prejudice to the right of the petitioner to challenge the same before the higher authority in case an adverse order is passed against him. The petitioner shall also file an undertaking before this court to the effect that in case an adverse order is passed against him under section 130 of the CGST Act, he shall pay the differential amount subject to his right to challenge such ..... X X X X Extracts X X X X X X X X Extracts X X X X
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