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2022 (3) TMI 350 - RAJASTHAN HIGH COURTRelease of goods alongwith vehicle - seizure on the ground that driver of the vehicle did not carry valid document - HELD THAT:- Subject to the assessment, the vehicle and the goods should be released on certain conditions which power in any case the respondents have under the State GST Act. At the very best the expectation of the department could be to tax the goods and impose maximum possible penalty. As long as these amounts are secured, no purpose would be served in taxing the goods in the vehicle. The goods are perishable and the transport vehicle has been stranded. The value of goods is approximately ₹ 24.84 lacs on which applicable tax would come to approximately ₹ 1.24 lacs. Considering 200% maximum imposable penalty on such basic tax amount, the round figure that would come to inclusive of possible tax and highest penalty is ₹ 3.75 lacs. The respondents shall release the goods on (i) the petitioner either depositing under protest or furnishing a bank guarantee to the tune of ₹ 3.75 lacs before the respondent No.2 and (ii) also furnishes a bond for the full value of the goods. As soon as these conditions are fulfilled the vehicle and the goods shall be released forthwith. The GST authorities may carry out assessment after issuing notice to the petitioner. The liability of the petitioner shall be judged on the basis of such assessment subject to right of appeal - the petition is disposed of.
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