M/S NATIONAL ENTERPRISE VERSUS STATE OF GUJARAT

Release of goods alongwith the truck – section 130 of the CGST Act – HELD THAT:- By way of interim relief, the respondents are directed to release the Truck No. MH18BG6450 along with the goods, upon the petitioner depositing a sum of ₹ 1,50,000/with the concerned authority subject to the ultimate outcome of the petition.

Issue Rule, returnable on 17.10.2019.

No.- R/SPECIAL CIVIL APPLICATION NO. 15743 of 2019

Dated.- September 27, 2019

HONOURABLE MS. JUSTICE HARSHA DEVANI AND HONOURABLE MS. JUSTICE SANGEETA K. VISHEN

Mr Bharat T Rao (697) for the Petitioner(s) No. 1

Ms Maithili Mehta, Asst. Government Pleader, Notice Served By DS(5) for the Respondent(s) No. 1,2

ORAL ORDER

PER : HONOURABLE MS.JUSTICE HARSHA DEVANI

1. Learned advocate for the petitioner has tendered affidavit-in-reply. The same is taken on record.

2. Issue Rule, returnable on 17.10.2019. Ms. Maithili Mehta, learned Assistant Government Pleader, waives service of notice of rule on behalf of the respondents.

By way of interim relief, the respondents are directed to release the Truck No. MH18BG6450 along with the goods, upon the petitioner depositing a sum of ₹ 1,50,000/with the concerned authority subject to the ultimate outcome of the petition. The petitioner shall also file an undertaking before this court on or before 10.10.2019 to the effect that in case the petitioner fails in the proceedings under section 130 of the CGST Act, he will pay the differential amount in accordance with law. The petitioner shall cooperate in the proceedings under section 130 of the CGST Act.

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