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TMI Blog2023 (8) TMI 1357X X X X Extracts X X X X X X X X Extracts X X X X ..... g the petitioner the benefits of release of the goods under Section 129 - violation of principles of natural justice - HELD THAT:- Rule, returnable on 21.06.2023. By way of interim relief, the goods of the petitioner shall be released provided the petitioner complies with the conditions imposed - petitioner shall deposit with the competent authority of the respondents, total amount of penalty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2017 to be illegal, and forthwith order release of the goods covered under the tax invoice and e-way bill concerning the the goods and shipment; (ii) Declaring the notice dated 10.04.2023 issued under Section 130 of the Central Goods and Services Tax Act, 2017 for confiscation of goods by the State Tax Officer - 3, Mobile Squad, Shamlaji as being arbitrary and contrary to provisions of the Act; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s submitted that the said Section begins with non obstante clause and it is a provision independent of Section 130. In that context, it was submitted that exercise of powers under Section 129 and thereafter switching over to Section 130 and passing order thereunder without availing the petitioner the benefits of release of the goods under Section 129, could be said to be without jurisdiction. 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... court on oath, within five days, on or before 03.05.2023, that in the event the proceedings which have been initiated against the petitioner under Section 130, concludes against the petitioner, the petitioner shall pay the fine in lieu of confiscation equivalent to the value of the goods, as presently also demanded. 6.1 Upon compliance of the aforesaid conditions, the goods and the vehicle bot ..... X X X X Extracts X X X X X X X X Extracts X X X X
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