9911796707
TMI Blog2023 (3) TMI 108X X X X Extracts X X X X X X X X Extracts X X X X ..... ervices Tax Act, 2017 - HELD THAT:- As far as prayer for interim relief is concerned regarding release of the goods and vehicle of the petitioner, the same deserves to be considered on the same line and upon imposition of the similar conditions as done in SMIT DIPEN SHAH, M/S LIBERTY PRODUCTS VERSUS STATE OF GUJARAT [ 2022 (7) TMI 1364 - GUJARAT HIGH COURT] , where it was held that A prima facie c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The principal prayer of the petitioner is to set aside the notice dated 31.12.2021 whereby the goods and conveyance of the petitioner came to be confiscated and penalty was levied under Section 130 of the Central Goods and Service Tax Act, 2017 in MOV-10 and order dated 19.01.2022 in FORM GST MOV-11. The petitioner has further prayed to release the goods and conveyance. 2.1 By way of interim reli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... olved in this petition is about the interaction, interplay and inter se application of Section 129 and Section 130 of the Central Goods and Services Tax Act, 2017 and the natures of powers exercisable under the said provision. 4. It was stated that Special Civil Application No. 8353 of 2012 involving same point has been subjected to Rule. Therefore, Rule returnable on 29.09.2022. To be heard alon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned order No. 467 dated 19.01.2022 passed in FORM GST MOV-11, subject to the following conditions - (i) The petitioner deposits the amount of tax of Rs. 2,85,120/-. (ii) The petitioner deposits the amount of penalty to the tune of Rs. 2,85,120/-. (iii) The petitioner furnishes bond to the tune of Rs. 15,84,000/- towards the amount of fine. (iv) The petitioner deposits the amount of fine to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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