Home Case Index All Cases GST GST + HC GST - 2022 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (10) TMI 1065 - HC - GSTConfiscation of goods - It is a case of the petitioner that during the course of transit, the Lorry No. OR-04-N-1161 carrying the aforesaid goods was intercepted by the respondent No.3 at 2.10 pm on 29.06.2022 - section 130 of the CGST Act - HELD THAT:- By way of interim relief, it would be just and proper to direct the respondents to release the goods and conveyance of the petitioner, however, upon imposition of suitable condition on the petitioner - As could be seen from the impugned order, the penalty is calculated at Rs. 6,50,970/-. The same amount is calculated towards the fine in lieu of confiscation of conveyance. It will be expedient if the petitioner is asked to deposit Rs. 13 lakhs and furnish bank guarantee of Rs. 36,16,500/- of any nationalised bank till final disposal of this petition as a part of condition for grant of interim relief. Resultantly, by way of interim relief the respondents are directed to release the goods and conveyance of the petitioner on condition that the petitioner deposits with the competent authority of the respondents an amount of Rs. 13 lakhs within 10 days. The petitioner shall further comply with the condition of furnishing bank guarantee of Rs. 36,16,500/- to be furnished within 10 days alongwith deposit of amount of Rs. 13 lakhs - Direct service for respondent No.2 is permitted.
|