Validity of Confiscation of goods and vehicle if Petitioner paid substantial amount of tax

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Goods Vehicle

IN THE GUJARAT HIGH COURT

HARSHA DEVANI & SANGEETA K. VISHEN, JJ.

Raj Chamunda Roadlines v. State of Gujarat

R/Special Civil Application No. 20021 of 2019

17 December, 2019

Petitioner by: D K. Puj

Respondent by: Maithili Mehta, Asstt. Government Pleader

ORDER

Harsha Devani, J.

Heard Mr. D.K. Puj, learned advocate for the petitioner and Ms. Maithili Mehta, learned Assistant Government Pleader for the respondents.

  1. Having regard to the fact that the petitioner has already paid the amount of Rs. 1,85,248, which is more than the amount of fine in lieu of confiscation in terms of the order of confiscation passed under section 130 of the Central Goods and Service Tax Act, 2017, the respondents are directed to forthwith release the conveyance bearing No. GJ-01-BT-8242. However, it is clarified that the petitioner shall cooperate with the respondent authorities and shall furnish the details of Crown Metals as well as other details as may be called for by the respondent authorities.

S.O. to 23-1-2020.

Direct service is permitted today.

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