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TMI Blog2022 (11) TMI 324X X X X Extracts X X X X X X X X Extracts X X X X ..... urt in Matrix Traders Versus Deputy Assistant Commissioner [ 2022 (5) TMI 741 - ANDHRA PRADESH HIGH COURT ] though it was annexed in the application. The said order is squarely applicable to the issue involved in this writ petition and that learned counsel for the petitioner requested to modify the order of this Court dated 26.05.2022 in terms of order passed by the Division Bench in W.P.No.1284 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earned counsel for the petitioner would contend that by invoking the provisions of Section 130 of the Central Goods and Services Tax Act, 2017, (for short the Act ), 1st respondent acted without jurisdiction. Further vide Finance Act, 2021, Sections 129 and 130 were amended to the effect that Non-Obstente Clause was removed from Section 130, while retaining the Non-Obstente clause in Section 12 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Synergy Fertichem Private Limited Vs. State of Gujarat (2020(33) GSTL 513 (Guj) and also placed on record the interim order passed by Gujarat High Court dated 30.03.2022 in M/s Shanti Metal Industries Vs. State of Gujarat . Learned counsel for the petitioner would contend that this Court stayed all the proceedings and consequential actions pursuant to confiscation order dated 27.04.2022, subj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d vehicle on payment of 25% of the value proposed in confiscation order and a personal bond for the remaining amount, there shall be no loss to the Government exchequer and requested to modify the earlier order of this Court. Mr. Y.N.Vivekananda, learned Government Pleader for the respondents vehemently opposed to allow the application. On hearing, this Court observed that both the counsels ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of further proceedings pursuant to the impugned confiscation order dated 27.04.2022 and the subject goods and conveyance shall be released subject to condition that the petitioner shall pay 1/4th of the amount proposed by the respondent authorities in the impugned show cause notice and on execution of personal bond for rest of the amount. Accordingly the application is allowed. - - TaxTMI - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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