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 the petitioner depositing such amount with them. The amount so deposited by the petitioner shall be treated as a deposit, subject to the final outcome of the proceedings under section 130 of the CGST Act. The respondent authorities shall afford the petitioner a reasonable opportunity of hearing and thereafter, pass an order under section 130 of the CGST Act. In case, any adverse order is passed against the petitioner in the proceedings under section 130 of the CGST Act, it would be open for the petitioner to challenge the same.
4. Subject to the aforesaid observations and directions, the petition is disposed of.