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2022 (10) TMI 673 - HC - GSTMaintainability of petition - availability of alternative remedy of appeal - Seeking release of detained goods - production of updated E-way bill or not - Rule 138(2A) of the CGST Rules - HELD THAT:- The Rule reads that where the goods are transported by railways or by air or vessel, the e-way bill shall be generated by the registered person, being the supplier or the recipient, who shall, either before or after the commencement of movement, furnish, on the common portal, the information in Part B of FORM GST EWB-01 - Rule 140 of the CGST Rules relate to release of seized goods on provisional basis. In the present case Ext.P6 final order imposing tax and penalty is passed and hence, the argument that bank guarantee for the applicable tax, interest and penalty payable is to be submitted does not deserve merit. Since the tax amount has already been remitted by the consignor and the appellant has already furnished bank guarantee for the balance amount equivalent to the tax demanded, the goods in custody of the respondent can be released to the appellant. We have not interpreted Rule 138 of the KGST Rules 2017 and the said fact is left open to be decided in appropriate case. Appeal allowed - the first respondent is directed to release the goods if the appellant furnishes the bank guarantee for the penalty amount, if not already done within a period of two weeks from today.
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