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2022 (10) TMI 997 - HC - GSTDirection to conclude the proceedings under section 129 after having initiated the proceedings under the provision of section 129 of the CGST Act - detention/ seizure/adjudication of penalty for the goods in transit - HELD THAT:- By way of interim relief, it is directed that the respondent shall release the goods and the conveyance of the petitioner confiscated and detained pursuant to the order dated 24.09.2022 passed in Form No. GST MOV-11 subject to the following conditions: (i) The petitioner deposits the amount of penalty on the goods of Rs. 4,14,850/-; (ii) The petitioner deposits the amount of fine in lieu of confiscation of the conveyance, amounting to Rs. 4,14,850/-. Thus, the petitioner, in all, shall deposit Rs. 8,29,700/-; (iii) The petitioner furnishes the bond to the tune of Rs. 23,04,724/-. Upon compliance of the above conditions by the petitioner, the goods and the conveyance of the petitioner be released by the respondent-authority. The order of the interim relief shall remain part of the main matter - Civil Application is allowed and disposed of.
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