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2022 (12) TMI 1236 - MADRAS HIGH COURTSeeking provisional release of seized goods - detention of goods on the ground that E-way bill was not generated for movement of the consignment - HELD THAT:- This Court would now set aside the impugned order. This means that the matter reverts to the detention/seizure order under Section 129(1) of TN-G&ST Act. This Court would also now be directing the respondent to redo Section 129(3) legal drill after affording a fresh opportunity to the writ petitioner. In this view of the matter, as Section 129(1) scenario gets revived, learned counsel for writ petitioner on instructions submits that the writ petitioner is ready to furnish Bank Guarantee for the entire amount payable qua Section 129(1)(a) i.e., penalty of 200% of the tax payable. This submission is recorded. Impugned order under Section 129(3) is set aside - the writ petitioner shall furnish Bank Guarantee as per 129(1)(c) read with Section 129(1)(a) i.e., (penalty equivalent to 200% of the tax payable) latest by Monday i.e., by 26.12.2022 - application disposed off.
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