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2020 (6) TMI 623 - HC - GSTRelease of detained goods alongwith conveyance - Section 130 of CGST Act - HELD THAT:- We do not propose to go into the merits of the matter as we are of the view that we should allow the authority concerned to continue with the adjudication of the show cause notice issued under Section 130 of the Act. However, we are of the view that as the goods being groundnuts are perishable in nature, we should order release of the same along with the conveyance subject to certain terms and conditions pending the confiscation proceedings before the concerned authority. The writ applicant is directed to deposit an amount of ₹ 54,000/towards tax and penalty and the balance amount of ₹ 5,67,000/shall be by way of a bank guarantee of any nationalized bank. On deposit of ₹ 54,000/and furnishing of the bank guarantee of the balance amount, the authority concerned shall immediately release the goods as well as the conveyance - application disposed off.
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