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2022 (11) TMI 427 - HC - GSTSeeking release of goods - goods are diminishing nature - petitioner prayed for release of the goods on the ground that since long the goods are under confiscation and could be released on appropriate conditions - Section 129 and Section 130 of the Central Goods and Services Tax Act, 2017 - HELD THAT:- The respondents shall release the goods and conveyance of the petitioner, confiscated and detained pursuant to the aforementioned order dated 21.03.2022 passed in FORM GST MOV-11, subject to the following conditions - (i) The petitioner deposits the amount of tax of Rs. 12,02,785/-. (ii) The petitioner deposits the amount of penalty to the tune of Rs. 12,02,785/-. (iii) The petitioner furnishes bond to the tune of Rs. 66,82,138/- towards the amount of fine. Upon compliance of the above conditions by the petitioner, the goods and conveyance of the petitioner be released by the authorities.
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