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2022 (3) TMI 1092 - HC - GSTDetention of goods alogwith vehicle - applicant has deposited the penalty amount - confiscation proceedings - HELD THAT:- The matter as on date is at the stage of MOV-10. We do not want to come in the way of the authorities so far as the confiscation proceedings are concerned. It is open for the concerned Department to proceed further with the confiscation proceedings. However, we are inclined to order release of the goods and the conveyance since the writ-applicant has deposited an amount of ₹ 3,25,454/- only by a Challan dated 10.03.2022 towards penalty. This is 200% of the tax amount. The value of the goods appears to be approximately ₹ 9,00,000/- - Let the goods and the conveyance be released subject to the writ-applicant filing an appropriate undertaking in writing on oath to the satisfaction of the authority concerned and also, by executing a bond of the amount that may be levied towards fine in-lieu of confiscation. This writ-application stands disposed of.
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