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2020 (7) TMI 22 - HC - GSTSeizure of goods alongwith vehicle - amendment in the e-way bill could not be immediately done for the lockdown - HELD THAT:- Since we have already issued the notice for examining the challenge as raised by the petitioner, it would be appropriate for fair ends of justice that the respondents shall release the goods and the vehicle, if the petitioner furnished the indemnity bond undertaking clearly that in the event of any adverse order from this court or on issuance of direction to make tax and penalty as imposed by the Superintendent of State Tax (GST), Churaibari Enforcement Wing, the petitioner shall, within seven days, pay the entire amount to the competent authority without raising any further plea. The said indemnity bond be made in favour of the Superintendent of State Tax (GST) Churaibari Enforcement Wing. If the Superintendent of State Tax (GST) Churaibari Enforcement Wing is satisfied that the indemnity bond has been submitted in terms of this order, he shall release the vehicle and goods within three days from the submission of the indemnity bond.
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