Home Case Index All Cases GST GST + HC GST - 2021 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (7) TMI 650 - HC - GSTRelease of seized vehicle alongwith the goods - validity of one of the e-way bills had expired - for another consignment, no e-way bill was generated - HELD THAT:- The appellate authority has given the first date of hearing in the month of September, 2021. In the meantime, the assessing officer is demanding full recovery of tax and penalty before releasing the vehicle and the goods. The petitioner has therefore approached this Court for release of the same. Considering the facts of the case and in particular, the fact that the petitioner has preferred appeal against the order of assessment after making pre-deposit of ₹ 64,870/-, if the petitioner provides bank guarantee for 25% of the disputed tax and penalty (inclusive of the pre-deposit which is already made), the vehicle and the goods should be released. The petition is disposed of with a direction that the petitioner shall furnish an unconditional bank guarantee of ₹ 2,60,000/- in favour of the department - Petition disposed off.
|