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2020 (9) TMI 1058 - HC - GSTRelease of confiscated goods alongwith Truck - detention on the ground that the goods were found without E-way bill - petitioner is ready and willing to deposit the tax and penalty and has also ready and willing to give bank guarantee for the amount for total value of confiscated conveyance as mentioned in Form GST MOV-10 - HELD THAT:- In the facts of this case, we direct the petitioner to deposit an amount of ₹ 39,512/- in cash towards tax and penalty and balance amount of ₹ 3,95,098/- shall be by way of bank guarantee of any nationalized bank. On deposit of amount of tax and penalty and furnishing of the bank guarantee of the balance amount, the respondent authority shall immediately release the goods as well as truck conveyance. Petition disposed off.
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