9911796707
TMI Blog2023 (11) TMI 767X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner complying with the conditions imposed - application allowed. - MR. VIPUL M. PANCHOLI AND MR. DEVAN M. DESAI, JJ. A S TRIPATHI(7613) for the Petitioner(s) No. 1 for the Respondent(s) No. 2 MR PRANAV TRIVEDI, ADVANCE COPY SERVED TO GOVERNMENT PLEADER/PP for the Respondent(s) No. 1 ORDER This is a petition, filed under Article 226 of the Constitution of India, whereby, the petitioner has prayed for the following reliefs; 19. (A) To issue a Writ of Mandamus and/or Writ of Certiorari and/or any other appropriate writ, order or direction to release the seized goods along with truck bearing registration no. GJ 02. VV. 7845 under Section 129(1) of the Central Goods and Service Tax Act, 2017 on such terms and conditions which may be dee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e memo of the petition as well as the grounds mentioned, therein. A reference was also made to the provisions contained in Sections 129 and 130 of the Central Goods and Service Tax Act, 2017 (in brief, the Act ). 3.5 It was, further, submitted that in similar types of matters, this Court has issued notice and thereafter, those petitions came to be admitted. It was also submitted that interim orders are also passed in those matters. 3.6 From the separate compilation given, learned Advocate, Mr. Tripathi, pointed out that this Court has passed interim orders from time-to-time, relying upon the provisions of Section 129 of the Act and prayed that similar order may also be passed in this matter. 4. On the other hand, learned AGP, Mr. Pranav Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 49,700/-, the petitioner shall give bond to the Respondent-authorities; (iii) The petitioner shall further deposit the amount of Rs.1,87,484/- towards fine in lieu of confiscation of conveyance; (iv) The petitioner shall file an undertaking on oath before this Court in which he will disclose the address of the registered office of the business; (v) In the undertaking, it will also be mentioned that the petitioner shall cooperate in the adjudication of the proceedings; 5.3 The authorities have not assessed the tax, therefore, the condition about payment of tax is not reflected in the aforesaid conditions. 5.4 Upon compliance of the aforesaid conditions, the goods and the vehicle both shall be released by the authorities, forthwith. 5.5 Non-c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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