TMI Blog2017 (9) TMI 1044X X X X Extracts X X X X X X X X Extracts X X X X ..... statutory provisions provide a mechanism for adjudication following detention of goods including for the provisional release thereof pending adjudication. When the statute itself provides for such a mechanism, a deviation therefrom cannot be ordered. If that be so, the provisional release in the manner as is ordered in the judgment under appeal cannot be sustained. The provisions of Rule 140 (2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts : Sri.Muhammed Rafiq, Sr. Government Pleader For The Respondent : Sri. R. Muraleedharan JUDGMENT Antony Dominic, J. This appeal is filed by the respondents in W.P.(C) No.28154 of 2017. 2. We heard the learned Government Pleader for the appellants and the learned counsel appearing for the respondent/writ petitioner. 3. The respondent herein, a dealer registered under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rdered that on payment of 50% of such demand along with execution of a simple bond, the goods shall be released. It is this judgment which is challenged before us. 4. On hearing the rival submissions made at the Bar, we find that Section 129 of the CGST Act and SGST ordinance provides for detention, seizure and release of goods and conveyances in transit. The amounts payable on the passing of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed goods may be released on a provisional basis upon execution of a bond for the value of goods in FORM GST INS-04 and furnishing of a security in the form of a Bank Guarantee equivalent to the amount of applicable tax, interest and penalty payable. 5. The above statutory provisions, therefore, provide a mechanism for adjudication following detention of goods including for the provisional relea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mstances, we set aside the judgment under appeal and direct that the respondent shall produce a copy of this judgment before the second appellant, who thereupon, will issue necessary notice and conduct physical verification in the presence of the respondent and complete adjudication, at any rate, within one week. 8. We also give liberty to the petitioner to comply with Rule 140(1) and get provi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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