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TMI Blog2023 (11) TMI 662X X X X Extracts X X X X X X X X Extracts X X X X ..... ng 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. HELD THAT:- Rule, returnable on 27.9.2023. 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 vehicle Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd set aside the action of detaining and seizing the vehicle no.GJ-09-AU-2976 transporting Tobacco weighting 11,975 Kg. Worth of Rs.4,19,125/- to the Nadiad Agriculture Produce Market in the interest of justice (Annexure -B). (C) Your Lordships may be pleased to issue of appropriate writ or order or direction to be pleased to quash and set aside the Notice of Confiscation dated 7.7.2023 passe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vehicle Truck No.GJ-09-AU-2976 were intercepted in exercise of powers under Section 129 of the Central Goods and Services Tax Act, 2017. At the same time, the authorities adverted to Section 130 of the Act to exercise powers thereunder to issue the MOV-10 confiscating the goods. 4. It is the contention of the petitioner that when the goods were in transit, the authorities intercepted the goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase of the goods and conveyance has also been granted on condition. 5. Rule , returnable on 27.9.2023. 6. 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 vehicle Truck No.GJ- 09-AU-2976, shall be released, provided the petitioner comply with the following conditions: (i) The pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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