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2021 (4) TMI 273 - HC - GSTDetention of goods alongwith the vehicle - e-way bill was in order - petitioner claims that he is the owner of the goods and therefore the penalty amount cannot exceed the amount of tax - petitioner has already deposited twice the amount of tax towards penalty - HELD THAT:- It does appear that the interest of revenue is secure, in-as-much as sufficient amount has been deposited towards the penalty and also 30% of the tax amount is deposited in hard cash. At this stage, learned counsel for the petitioner states that the petitioner is willing to deposit the balance 70% of the amount of tax in cash. Accordingly, the petitioner is permitted to deposit 70% of the demand of tax payable on the goods as a further condition to obtain the release of the vehicle and goods. Application is disposed of with the observation, subject to the petitioner depositing 70% of the amount of tax, the goods and the vehicle shall be released forthwith.
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