9911796707
TMI Blog2022 (11) TMI 1335X X X X Extracts X X X X X X X X Extracts X X X X ..... le on 8.12.2022. The respondents are directed to file affidavit-in-reply, if any, on or before 6.12.2022. By way of interim relief it is directed that the respondents shall release the goods and conveyance of the petitioner, confiscated and detained, pursuant to the impugned orders, subject to compliance of the conditions imposed by the petitioner. Petition allowed. - R/Special Civil Appli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the confiscation of the goods passed under Section 130 of the Gujarat Goods and Services Tax Act, 2017. 3. The basic events in relation to the facts are that when the goods of the petitioner were in transit in conveyance, the authorities acted to seize them by exercising powers under Section 129 of the Act. The seizure memo was issued on 4.10.2022 after issuing the notice for physical verificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4.2 The issue raised therefore is about interaction of Section 129 and 130 of the GST Act and the powers exercisable by the authorities under the said provision in relation to the seizure and confiscation of the goods. 5. Rule, returnable on 8.12.2022. The respondents are directed to file affidavit-in-reply, if any, on or before 6.12.2022. 6. Having heard both the sides, by way of interim r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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