2023 (9) TMI 782

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..... ection 130 and passing order thereunder without availing the petitioner the benefits of release of the goods under Section 129 - HELD THAT:- In the facts and circumstances of the case, by way of interim relief, it is directed that the goods of the petitioner as well as vehicle bearing registration MH-09CU-0099, shall be released provided the petitioner complies with the conditions imposed. Pet .....

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..... nd conveyance having registration No. MH-09CU-0099. 3. When the goods were in transit, they were intercepted by the GST authorities. The goods as well as conveyance were seized in exercise of powers under section 129 of the Act. Thereafter, order GST MOV-11 under section 130 of the Act came to be passed against the petitioner. 4. It is the contention of the petitioner that when the goods wer .....

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..... involving the same point and interim relief of release of the goods and conveyance has also been granted on condition. 5. Rule, returnable on 21.06.2023. 6. Learned advocate prays for interim relief by relying on the order passed in Special Civil Application No. 8353 of 2022 as well as order passed in Special civil Application No. 5525 of 2023 dated 06.04.2023, which were orders passed in si .....

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