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2020 (6) TMI 383 - HC - GSTRelease of seized goods alongwith vehicle - seizure only for the discrepancy in the e-way bill that the vehicle number was not correlated - HELD THAT:- We are of the opinion that we should not interfere with the impugned show cause notice issued by the authority under Section 130 of the Act. We are of the view that the authority should be permitted to adjudicate the show cause notice in accordance with law. However, we deem fit to take into consideration the fact that the goods involved in the present litigation is a consignment of Tobacco and with the onset of monsoon the goods are likely to get damaged. The writ applicant to deposit an amount of ₹ 10,00,000/- with the concerned authority towards tax and penalty. To secure the interest of the State, we also direct the writ applicant to furnish Bank Guarantee of ₹ 7,00,000/- that is the value of the goods. On deposit of the amount of ₹ 10,00,000/- and furnishing of a Bank Guarantee to the tune of ₹ 7,00,000/- of a nationalized bank, the authority concerned shall release the goods and the vehicle at the earliest. Application disposed off.
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