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2023 (5) TMI 1144 - HC - GSTRelease of goods and conveyance - fictitious transactions - supplier not found to be in existence - HELD THAT:- In the facts and circumstances of the case, by way of interim relief, it is directed that the goods of the petitioner as well as vehicle truck bearing registration MH-11-CH-7275, shall be released provided the petitioner complies with the conditions imposed - petitioner shall deposit with the competent authority of the respondents, total amount of penalty of Rs.1,17,500/-, the tax is not assessed by the authorities - towards fine in lieu of confiscation of goods, which is Rs. 23,50,000/-, the petitioner shall furnish Bank Guarantee for 80% of the total amount. Bond shall be given for remaining 20% of the amount. Petition disposed off.
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