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DEVRAJBHAI VIKRAMBHAI SAMBAD vs. STATE OF GUJARAT
(Gujarat High Court)

Hon'ble Judges:

HARSHA DEVANI
SANGEETA K. VISHEN
Pet. Counsel
Vidit S Sharma
Vijay H Patel
Res. Counsel
Trupesh Kathiriya

Petitioner / Applicant

DEVRAJBHAI VIKRAMBHAI SAMBAD
Respondent STATE OF GUJARAT
Court Gujarat High Court
State

Gujrat

Date Dec 18, 2019
Order No.

R/Special Civil Application No. 15694 of 2019

Citation

2019(12) TAXREPLY 1725
Original Order
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ORDER

1. Mr. Vijay Patel, learned advocate for the petitioner submits that the petitioner is ready and willing to pay the amount computed by the respondents towards fine in lieu of confiscation of conveyance, subject to the final order that may be passed by the respondents under section 130 of the Central Goods and Services Tax Act, 2017/Gujarat Goods and Services Tax Act, 2017 after affording an opportunity of hearing to the petitioner. The learned advocate has, accordingly, urged that the conveyance in question be released, subject to the petitioner making such deposit. 2. This court has also heard Mr. Trupesh Kathiriya, learned Assistant Government Pleader for the respondents. 3. In the light of the fact that the petitioner is ready and willing to deposit the amount determined in lieu of confiscation of conveyance in the notice issued in Form GST MOV-10 issued under section 130 of the CGST Act, the respondents are directed to forthwith release the conveyance in question upon th....

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