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2020 (9) TMI 827 - HC - GSTDetention and seizure of goods - Confiscation of goods - case of Revenue is that various irregularities were noticed by the authorities concerned at the time of seizure and detention of the goods and the conveyance - HELD THAT:- We are of the view 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 ₹ 1,70,787/- towards tax and penalty with the authority concerned and also furnish a bank guarantee to the tune of ₹ 17,07,876/- of any Nationalized bank. On deposit of ₹ 1,70,787/- towards tax and penalty along with the bank guarantee of ₹ 17,07,876/- 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.
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