Home Case Index All Cases GST GST + HC GST - 2020 (6) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (6) TMI 415 - HC - GSTRelease of detained goods alongwith truck - section 130 of GST Act - HELD THAT:- We should not interfere at the stage of adjudication of the confiscation proceedings under Section 130 of the Act. The adjudication proceedings shall proceed in accordance with law. However, we are inclined to grant some relief to the writ applicant so as to protect the goods getting damaged, but at the same time keeping in mind the interest of the State also. We direct the writ applicant to deposit an amount of ₹ 4,20,000/- towards tax and penalty with the authority concerned and also furnish a bank guarantee to the tune of ₹ 22,00,000/- of any Nationalized bank. We are asking the writ applicant to furnish the bank guarantee keeping in mind the value of the goods. On deposit of ₹ 4,20,000/- towards tax and penalty along with the bank guarantee of ₹ 22,00,000/- of any Nationalized bank, the authority concerned shall release the goods and the vehicle at the earliest. The deposit of bank guarantee shall abide by the final outcome after adjudication - Application disposed off.
|