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2019 (6) TMI 257 - HC - GSTDetention Order - Section 129 (1) of CGST Act, 2017 - bank guarantee for the tax and penalty amount - release of goods - HELD THAT:- The petitioner submits to respondents bank guarantee for the tax and penalty amount payable as per Ext.P2 and applies for release of goods by enclosing a copy of this order within two days from today. The respondent shall release the goods detained under Ext.P1 and subjected to detention in Ext.P2, within twelve hours from the date and time of receipt of bank guarantee. The bank guarantee shall be kept valid for six weeks from today. The respondent shall complete the enquiry, afford fair and reasonable opportunity as envisaged under the Act to petitioner, pass and communicate the order within four weeks from today. The respondent, if fails to pass the order as directed, i.e. within four weeks from today, by this Court; the petitioner is not under obligation to keep the bank guarantee alive beyond six weeks.
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