9911796707
TMI Blog2022 (7) TMI 134X X X X Extracts X X X X X X X X Extracts X X X X ..... Act. It was submitted that since section 129 of the GST Act begins with the non-obstante clause, it is a provision independent of section 130. It was submitted that the entire exercise of powers under section 130 was without jurisdiction. The above question raised by the petitioner would require a detailed examination, it could be immediately noticed that the impugned order came to be passed in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Respondent(s) No. 1 ORAL ORDER (PER : HONOURABLE MR. JUSTICE N.V.ANJARIA) Heard learned senior advocate Mr. M. R. Bhatt with learned advocate Mr. Apurva Mehta for the petitioner and learned Assistant Government Pleader Mr. Trupesh Kathiriya for the respondent No.1 State upon service of copy of the petition in advance. 2. It is order dated 26.4.2022 passed by the compet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the impugned order came to be passed. 4. A contention has been raised by the petitioner that the goods in question were purchased from one M/s. Om Bana Enterprise and the same was being transported. When the goods were in transit, the authorities intercepted the goods and confiscated them. In another words, it was submitted that the authorities sought to derive their powers to overcome the po ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... circumstances, a prima facie case is made out for grant of interim relief. 6. Rule, returnable on 21.07.2022. Learned Assistant Government Pleader waives service of notice of Rule on behalf of the respondent No.1 State. 6.1 By way of interim relief, it would be just and proper to direct the respondents to release the goods and conveyance of the petitioner, however, upon imposition of suitab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the condition of furnishing bond of Rs. 1,17,80,550/- to be furnished within ten days alongwith deposit of amount of Rs. 40 lakhs as above. 6.4 Non-compliance of any of the above conditions, shall render the order of grant of interim relief liable to be vacated. 7. Direct service for respondent No.2 is permitted. In addition to the acceptance of service of notice of Rule by learned Assistant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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