TMI Blog2022 (12) TMI 1236X X X X Extracts X X X X X X X X Extracts X X X X ..... io 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. - W.P.No.34474 of 2022 And W.M.P.Nos.33921 and 33924 of 2022 in W.P.No.34474 of 2022 - - - Dated:- 22-12-2022 - Honourable Mr.Justice M.Sundar For the Petitioner : Mr.Adithya Reddy For the Respondent : Mr.T.N. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3/ADJ' [hereinafter 'impugned order' for the sake of brevity and convenience] was made; that the impugned order is under Section 129(3) of TNG ST Act; that assailing the impugned order, as being obviously erroneous with no factual disputations captioned writ petition has been filed. 4. As already alluded to supra, captioned writ petition turns on a very narrow compass and therefore it is really not necessary to delve into the factual matrix in detail. It will suffice to say that while the interception followed by detention/seizure was at 08:35pm on 13.12.2022, the impugned order proceeds on the basis that it is at 08:35am in the forenoon on 13.12.2022. This error in the case on hand is fatal to the impugned order, as the onl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r 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. 8. Learned counsel for writ petitioner, on instructions, submits that this Bank Guarantee will be furnished as expeditiously as possible and in any event by Monday i.e., by 26.12.2022. On such Bank Guarantee being furnished, as the statute itself provides that the conveyance and goods shall be released, the respondent shall release the conveyance and consignment forthwith on production of Bank Guarantee. 9. For the purpose of specificity and clarity, the operative portion of the order is set out infra: a) Impugned order being order dated 16.12.2022 bearing reference Order No ..... X X X X Extracts X X X X X X X X Extracts X X X X
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