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In view of the fact that the petitioner has already deposited the amount of tax and penalty as computed by the second respondent, the conveyance as well as the goods in question shall be forthwith released by the second respondent.

Penalty — The petitioner challenged the order of confiscation of the conveyance as well as the goods contained therein. Thereafter, the petitioner deposited the amount of fine and penalty. Petitioner contended that the impugned order came to be passed in contravention to the provisions of sub-section (4) of section 130 of the CGST Act. The impugned order is found in breach of the principles of natural justice. Thus, the petitioner allowed and the impugned order set aside.  Since the petitioner had already deposited the amount of tax and penalty, directions issued to forthwith release the conveyance as well as the goods in question subject to the final outcome of the proceedings under section 130 of the CGST Act. — Sitaram Roadways (URP) Through Proprietor Vashrambhai Arjanbhai Dangar Vs. State of Gujarat [2019] 17 TAXLOK.COM 034 (Gujarat)

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