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SHREE NANDWANA TRANSPORT vs. STATE OF GUJARAT
(Gujarat High Court)

Hon'ble Judges:

J.B.PARDIWALA
A.C. RAO
Pet. Counsel
Uchit N Sheth
Res. Counsel
Government Pleader

Petitioner / Applicant

SHREE NANDWANA TRANSPORT

Respondent STATE OF GUJARAT
Court Gujarat High Court
State

Gujrat

Date Jul 31, 2019
Order No.

R/SPECIAL CIVIL APPLICATION NO. 13114 of 2019

Citation

2019(7) TAXREPLY 2040

Original Order
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ORDER

1) RULE, returnable on 07/08/2019. 2) We take notice of the fact that the owner of the goods has preferred Special Civil Application No. 12279 of 2019. in the said writ application, this Court passed the following order on 17/07/2019 :- “RULE, returnable on 24/07/2019. It is pointed out by Mr. Sheth, the learned counsel appearing for the writ applicant that the truck and the goods came to be seized on 15/05/2019. He further pointed out that within two days thereafter his client deposited an amount of ₹ 2,95,092/- towards the tax and penalty. Mr.Sheth also pointed out that in the case on hand, the authorities concerned straightway invoked section 130 of the GST Act and have initiated confiscation proceedings. The larger issue as regards the sections 129 and 130 of the GST Act is being looked into by this Court. However, taking into consideration the fact that the amount towards the tax and penalty has been deposited, we direct the authorities to immediately r....

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