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2022 (12) TMI 955 - HC - GSTSeeking release of confiscated conveyance alongwith the goods - e-way bill was wrongly generated by someone in the name of proprietor - principles of natural justice - HELD THAT:- The Appellate Authority has passed the impugned order without considering the submissions made by the petitioner and therefore, the same is required to be quashed and set aside by remanding the matter back to the Appellate Authority to pass a fresh de novo order after giving an opportunity of hearing to the petitioner. Such exercise shall be completed within a period of 12 weeks from the date of receipt of this order. At this stage, learned advocate Mr. Uchit Sheth has shown willingness to deposit the amount of tax and penalty and to furnish a bond for fine in lieu of confiscation of goods before the authority for release of goods and conveyance - Accordingly, the petitioners are directed to deposit a sum of Rs.3,00,300/- towards tax and a sum of Rs. 6,00,600/- for penalty and fine in lieu of confiscation of conveyance, totalling Rs. 9,00,900/- before the respondent authorities within a period of two weeks from the date of receipt of this order on furnishing a bond of Rs. 60,06,000/- within a period of two weeks from receipt of this order. The respondent authority is therefore, directed to release the goods and conveyance. Appeal allowed.
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