9911796707
TMI Blog2022 (10) TMI 997X X X X Extracts X X X X X X X X Extracts X X X X ..... ceedings under the provision of section 129 of the CGST Act - detention/ seizure/adjudication of penalty for the goods in transit - HELD THAT:- By way of interim relief, it is directed that the respondent shall release the goods and the conveyance of the petitioner confiscated and detained pursuant to the order dated 24.09.2022 passed in Form No. GST MOV-11 subject to the following conditions: (i) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o. 1 for the Respondent(s) No. 1,3,4 MR KRUTIK PARIKH, AGP for the Respondent(s) No. 2 ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned advocate Mr. Maulik Vakhariya for the petitioner and learned Assistant Government Pleader Mr. Krutik Parikh for the respondent-State, who appears on advance copy with regard to interim relief. 2. This petition is filed with the fol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order in FORM GST MOV-11 dated 24.09.2022 at Annexure-I." 4. It was submitted by learned advocate Mr. Vakhariya that similar matter being Special Civil Application No. 11958 of 2022 is already admitted by this Court on the basis of the controversy with regard to exercise of powers under section 130 of the CGST Act. It was submitted that similar matter being Special Civil Application No. 8353 of 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dition precedent for release of the goods and conveyance during the pendency of this petition. 8. In view of the above facts and submissions, by way of interim relief, it is directed that the respondent shall release the goods and the conveyance of the petitioner confiscated and detained pursuant to the order dated 24.09.2022 passed in Form No. GST MOV-11 subject to the following conditions: (i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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