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2022 (6) TMI 195 - HC - GSTAvailability of alternative remedy of appeal - requirement of pre-deposit of 100% of penalty or 25% u/s 107 of CGST Act - Seeking release of goods vehicle - Physical verification/inspection of the conveyance, goods and documents issued in form GST MOV-2 - section 129[3] of the Central Goods and Services Tax Act, 2017 - HELD THAT:- The petitioner has offered surety and furnished the bank guarantee for 100% of the penalty. The petitioner’s remedy as against such order is under Section 107 of the CGST Act, and the petitioner can avail such remedy upon deposit of 25% of the penalty as contemplated under the proviso to Section 107 of the CGST Act. If the petitioner has obtained release of the vehicle against furnishing surety bond and bank guarantee [100% of the penalty] and there is an order as contemplated under section 129[3] of the CGST Act, the petitioner, if aggrieved, must avail permitted remedy under Section 107 of the CGST Act. If the requirement in law is that the petitioner must deposit only 25% of the penalty to avail such remedy, the petitioner cannot be fastened with the responsibility to pay 100% - the writ petition stands disposed of with liberty to the petitioner to avail remedy under Section 107 of the CGST Act upon deposit of 25% of the penalty. Petition disposed off.
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