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2021 (10) TMI 188 - HC - GSTSeeking provisional release of confiscated goods alongwith the conveyance - provision of filing of an appeal against the order of confiscation - no opportunity was given for depositing the amount of demand of tax and penalty - Rule 140(1) of the CGST Rules - principles of natural justice - HELD THAT:- While the petitioner assailed the initial action of the respondents before this Court and challenged the orders dated 22.01.2021 and 25.01.2021, it appears that during the pendency of the writ petition, the respondents proceeded and passed an order of demand of Tax and penalty on 08.02.2021. In the said order, 14 days time was given to deposit the amount from the date of detention and as 14 days had lapsed on the next date i.e. 09.02.2021, notice of confiscation of goods was initiated and final confiscation of order has been passed on 09.03.2021. Admittedly, the goods were seized on 22.01.2021. Thus, on the date when the order of demand of tax and penalty was issued on 08.02.2021, 14 days time had already been lapsed. Virtually, the petitioner has not been given any chance to deposit the tax and penalty. Since this Court has observed that no opportunity was given for depositing the amount of demand of tax and penalty while issuing the order dated 08.02.2021, it would be in the fitness of the things and in the interest of justice that the petitioner be given a chance to avail the provisional release of goods and vehicle in terms of Rule 140(1). It is directed that if the petitioner fulfills the conditions as laid down under Rule 140(1) of the CGST Rules of 2017, the respondents shall release the goods provisionally subject to the final outcome of the appeal for further proceedings which may be available to the petitioner under the Act - Petition disposed off.
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